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A query was made regarding the tax rates applicable to a small company in 2014 and 2015, and whether it could benefit from the regime for newly created entities. The DGT determines the rates for the small company regime and denies the newly created entity regime due to a prior link to the activity.
Cuestión planteada En el caso de que la sociedad opte por aplicar los incentivos establecidos en el TRLIS para las empresas de reducida dimensión, si el tipo impositivo aplicable a la entidad consultante en el año 2014 y en el 2015 sería del 25% para la parte de base imponible comprendida entre 0 y 300.000 euros.
Para empresas de reducida dimensión, el tipo es del 25% por la base de 0 a 300.000 euros, con un exceso del 30% en 2014 y del 28% en 2015. No se puede aplicar el régimen de entidades de nueva creación porque la actividad ya era ejercida previamente por personas o entidades vinculadas a la consultante.
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