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A query was raised regarding whether an entity can apply the 15% tax rate during its first two years of profit. The DGT indicates that, although the entity meets the requirements for being newly created, it cannot confirm the right to the reduced rate because it is unclear whether the activity was previously carried out by the shareholder holding more than 50% of the participation.
Cuestión planteada Si la entidad consultante puede aplicar en los dos primeros ejercicios en que obtenga beneficios, el tipo impositivo del 15% previsto en el artículo 29.1 de la Ley del Impuesto sobre Sociedades.
Para aplicar el tipo del 15%, la entidad debe ser de nueva creación y desarrollar una actividad económica. No se considerará iniciada la actividad si esta fue realizada previamente por personas o entidades vinculadas, o si fue ejercida el año anterior por una persona física con una participación superior al 50% en el capital de la entidad. Al no constar información sobre estos supuestos, la DGT no puede pronunciarse.
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