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A commercial intermediary entity has enquired whether it can apply the 15% reduced tax rate as a newly created entity. The DGT indicates that, although the incorporation timeframe is met, it cannot confirm the entitlement to the reduced rate because it has not been proven that the activity was not previously carried out by linked persons or entities.
Cuestión planteada Tratamiento fiscal correspondiente al tipo impositivo a aplicar en el Impuesto sobre Sociedades de 2020.
Para aplicar el tipo del 15%, la entidad debe ser de nueva creación y desarrollar una actividad económica. No se entenderá iniciada la actividad si esta fue realizada previamente por personas o entidades vinculadas y transmitida a la nueva entidad, o si fue ejercida el año anterior por una persona física con más del 50% de participación. Ante la falta de información sobre estos supuestos, la DGT no puede confirmar la aplicación del tipo reducido.
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