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V1210-15 17 April 2015 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · entidades de nueva creación

New entities can apply IS tax scale if registered from 2013

The DGT confirms that a company constituted in 2012 but registered in the Commercial Registry in 2013 qualifies as a new entity, provided it does not fall under exclusions for the start of economic activity.

The question raised

Question raised 1) Whether the conditions established in Article 7 of Royal Decree-Law 4/2013, of February 23, on measures to support entrepreneurs and stimulate growth are met as an entity incorporated as of January 1, 2013.

The DGT's ruling

The entity may apply the tax scale set forth in the Nineteenth Additional Provision of the TRLIS for newly created entities. This is due to the fact that registration in the Mercantile Registry has a constitutive character for capital companies. The right to the scale is maintained provided that the exclusion scenarios for the commencement of economic activity provided for in paragraph 3 of said provision are not met.

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