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A query was raised regarding whether a newly created entity can apply the 15% reduced rate for Corporate Income Tax. The DGT ruled that it cannot apply this rate if the activity was previously carried out by a related party and subsequently transferred to the new company.
Cuestión planteada Si es posible aplicar el tipo reducido del 15 por ciento del Impuesto sobre Sociedades para entidades de nueva creación por parte de la entidad B.
Para aplicar el tipo reducido del 15%, la entidad debe desarrollar una actividad económica y no haber recibido la actividad de una entidad vinculada. Si una persona física posee el 50% de una entidad A y el 30% de una entidad B, ambas son vinculadas. En este caso, si la entidad B adquiere el stock, locales, nombre comercial, proveedores y clientes de la entidad A, se entiende que hay una transmisión de la actividad que impide el uso del tipo reducido.
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