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A company formed by a professional singer has queried whether it can apply the 15% tax rate reserved for newly created entities. The DGT has indicated that, provided there is no transfer of related business activity and the partner's involvement in the previous activity does not exceed 50%, the rate may be applied as long as the company is not classified as a holding company.
Cuestión planteada Si en este caso se cumplen los requisitos exigidos en la normativa del impuesto sobre sociedades para aplicar en los ejercicios 2022 y 2023 el tipo impositivo reducido del 15% en los términos del artículo 29 LIS.
Las entidades de nueva creación pueden tributar al 15% en el primer periodo con base imponible positiva y en el siguiente. No se considera nueva actividad si se transmite una actividad de una entidad vinculada o si la actividad fue ejercida el año anterior por un socio con más del 50% de participación. El beneficio no aplica si la sociedad es una entidad patrimonial, definida como aquella donde más de la mitad de su activo no está afecto a una actividad económica.
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