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A company incorporated in 2013 has enquired whether it is eligible for the special tax rate for newly created entities. The Directorate General for Taxes (DGT) has ruled that if the company carries out an economic activity and does not meet the criteria for prior transfer or participation, it may apply the reduced rate.
Question posed: Whether the consulting entity can benefit from the special rate regulated in the additional provision 19 of the consolidated text of the Corporate Income Tax Law, as a newly created entity.
Newly created entities established from 2013 onwards that carry out economic activities shall be taxed at 15% for the first 300,000 euros of the tax base in the first period with a positive base and in the following period. The activity shall not be deemed to have commenced if it is a transfer of a previous activity from related entities or if a shareholder with more than a 50% stake was already carrying out said activity the previous year.
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