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A newly formed civil society company has enquired whether it can apply the 15% corporate tax rate after acquiring a business. The DGT has ruled that to qualify for this rate, there must not have been a transfer of activity from related persons or entities.
Cuestión planteada Si, al ser la entidad consultante una sociedad civil de nueva creación puede aplicar el tipo impositivo del 15% en el Impuesto sobre Sociedades, aunque dicho negocio haya estado en propiedad de otra sociedad anteriormente.
Las entidades de nueva creación que realicen actividades económicas pueden tributar al 15% en el primer y segundo periodo impositivo con base positiva. No obstante, no se entenderá iniciada la actividad si esta fue realizada previamente por personas o entidades vinculadas y transmitida a la nueva entidad. Tampoco aplica si la actividad fue ejercida el año anterior por una persona física con más del 50% de participación en la nueva entidad.
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