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A real estate promotion company established in 2017 asks whether it can apply the reduced 15% tax rate for new entities. The DGT states that although it meets the economic activity condition, the eligibility for this rate depends on the entity not being part of a group under the Commercial Code.
Question posed: Possibility of applying the reduced tax rate of 15% established in Article 29.1 of Law 27/2014, of November 27, on Corporate Income Tax by the requesting entity.
To apply the reduced rate of 15% under Article 29.1 of the LIS, the entity must be newly created and carry out an economic activity. However, entities that form part of a group within the meaning of Article 42 of the Commercial Code shall not be considered newly created entities. The group status must be analyzed in the first tax period in which the taxable base is positive and in the immediately following period.
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