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An entity established by another company that holds control over it has asked whether it can apply the 15% reduced rate for newly created entities. The DGT has ruled that it cannot, as being part of a group under the Commercial Code means it does not qualify as a newly created entity.
Cuestión planteada Si a la entidad consultante le resultará de aplicación el tipo reducido del 15% previsto en el artículo 29.1 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, en el primer periodo impositivo en que su base imponible resulte positiva y en el siguiente.
Las entidades que formen parte de un grupo en los términos del artículo 42 del Código de Comercio no tendrán la consideración de entidades de nueva creación. Por tanto, no podrán aplicar el tipo de gravamen del 15% previsto en el artículo 29.1 de la LIS. En este caso, al ostentar la entidad X el control de la consultante, esta última no puede beneficiarse del tipo reducido.
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