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A limited company enquired whether it could apply the 15% tax rate as a newly created entity following its transformation from a civil society. The DGT ruled that it cannot do so because the activity was already being carried out by its related parties prior to the company's incorporation.
Cuestión planteada Si en 2016 puede la sociedad consultante aplicar el tipo impositivo reducido del 15%, por ser el segundo año en que la entidad tiene bases imponibles positivas.
No se considera iniciada una actividad económica cuando esta ha sido realizada previamente por personas o entidades vinculadas y transmitida a la nueva entidad. En este caso, al ser la sociedad limitada una continuación de la actividad de una sociedad civil cuyos socios son personas vinculadas, no cumple los requisitos del artículo 29.1 de la LIS para el tipo reducido.
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