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A real estate development company enquired whether it could apply the 15% tax rate to the sale of a property. The DGT ruled that if the entity is newly formed, carries out an economic activity, and is not classified as an investment entity, it may apply this rate during its first year with a positive taxable base and in the following year.
Cuestión planteada Cuál sería el tipo impositivo aplicable en el impuesto sobre sociedades del ejercicio 2023 o 2024 al beneficio que la mercantil pudiera obtener en la venta de la vivienda que pretender construir, más concretamente si podrá aplicar el tipo impositivo del 15% dispuesto en el artículo 29 de la LIS.
Las entidades de nueva creación que realicen actividades económicas tributarán al tipo del 15% en el primer periodo impositivo con base imponible positiva y en el siguiente, salvo que deban aplicar un tipo inferior o sean entidades patrimoniales. Para que no sea entidad patrimonial, no debe tener más de la mitad de su activo constituido por valores o elementos no afectos a una actividad económica. La promoción inmobiliaria se considera actividad económica al implicar la ordenación de medios materiales o humanos para la producción o distribución de bienes.
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