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V2023-25 29 October 2025 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · entidad de nueva creación

Newly created entities may be taxed at 15% during the first two periods with a positive tax base, provided there is no transfer of activity from related entities or prior exercise by natural persons with a shareholding exceeding 50%

The DGT states that the reduced rate for new creation can be applied if the company has not carried out or received activity from a linked entity or if a shareholder with over 50% ownership has not been involved.

The question raised

Can the taxpayer, entity A, apply the 15% tax rate in the 2023 financial year and in the following one (if the tax base were positive), being considered as a newly created entity according to the facts presented? If it is not possible to apply it, what is the legal reason?

The DGT's ruling

Las entidades de nueva creación que realicen actividades económicas tributarán al 15% en el primer periodo con base imponible positiva y en el siguiente. No se considerará inicio de actividad si la misma fue transmitida por una entidad vinculada o si la ejercía un socio con más del 50% de participación directa o indirecta en el capital o fondos propios. La aplicación del tipo depende de que se acredite que no existe transmisión de actividad ni ejercicio previo por parte de socios mayoritarios.

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