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A company incorporated in 2014 has enquired whether it can apply the reduced 15% tax rate to its first €300,000 of profits. The DGT has ruled that, as the circumstances preventing an economic activity from being considered 'commenced' are not present, the company is entitled to this tax scale.
Cuestión planteada Si la sociedad puede tributar en el Impuesto sobre Sociedades del ejercicio 2015 al tipo reducido del 15% sobre los beneficios de los primeros 300.000 euros y en el resto de beneficios al 20%.
Las entidades de nueva creación constituidas entre 2013 y 2014 que realicen actividades económicas tributarán con el tipo del 15% sobre la base imponible de 0 a 300.000 euros en su primer y segundo período impositivo con base positiva. No se aplicará este beneficio si la actividad fue realizada previamente por personas o entidades vinculadas, o si fue ejercida el año anterior por una persona física con más del 50% de participación. En este caso, al tener una persona física una participación del 50%, no se aplica la exclusión y puede usar el tipo reducido.
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