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A consulting firm has enquired whether it can apply the reduced 15% corporate tax rate on the basis of being a newly created entity. The Directorate General of Taxes (DGT) indicates that this rate may be applied provided its activity does not coincide with the previous activities of its partners and it is not classified as an investment entity.
Cuestión planteada ¿Al tratarse la entidad consultante de una empresa de reciente creación y desarrollar una actividad basada en un método de trabajo creado expresamente para la misma le sería de aplicación en tipo reducido del Impuesto sobre Sociedades del 15% del artículo 29.1 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades?
Las entidades de nueva creación tributan al 15% en el primer periodo con base imponible positiva y en el siguiente. No se considera nueva actividad si es transmitida por vinculados o si la actividad fue ejercida el año anterior por un socio con más del 50% de participación. El beneficio no aplica si la entidad es patrimonial, es decir, si más de la mitad de su activo son valores o elementos no afectos a actividad económica.
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