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A newly incorporated company enquired whether it could apply the 15% reduced rate for Corporate Income Tax. The DGT ruled that this rate cannot be applied if the contribution of the plot involves the transfer of part of the business activity already being carried out by one of its related partners.
Cuestión planteada Si la entidad consultante puede aplicar el tipo reducido del 15% del Impuesto sobre Sociedades.
Para aplicar el tipo reducido del 15%, la entidad debe desarrollar una actividad económica y no haber recibido dicha actividad de personas o entidades vinculadas. Dado que la sociedad C tiene como socios a entidades que son vinculadas entre sí y la aportación de la parcela podría suponer la transmisión de la actividad previa de un socio, se cumpliría la excepción del artículo 29.1 de la LIS. En ese caso, la entidad no podrá beneficiarse del tipo reducido.
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