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V2127-19 12 August 2019 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · entidades de nueva creación

15% Corporation Tax reduced rate inapplicable if shareholders with over 50% stake were previously carrying out the activity

A freight transport company inquired whether it could apply the reduced tax rate for newly created entities. The DGT ruled that this is not possible because the shareholders, who were previously operating as self-employed individuals, hold more than 50% of the capital.

The question raised

Cuestión planteada Si es posible aplicar el tipo reducido del 15 por ciento del Impuesto sobre Sociedades para entidades de nueva creación.

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