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A company has enquired whether it can apply the 15% reduced rate during a tax period of less than one year, having already applied it in its first financial year and in an intermediate partial period. The DGT has ruled that the reduced rate is not applicable to that specific period.
Cuestión planteada Si a la base imponible del Impuesto sobre Sociedades del ejercicio comprendido entre el 1 de julio de 2015 y el 30 de junio de 2016 le es aplicable el tipo reducido del 15 por ciento, al menos a la parte que corresponda a los seis primeros meses o al 50 por cien de la base imponible total o a otro importe que pudiera atender a las circunstancias apuntadas.
El tipo reducido del 15% para entidades de nueva creación se aplica en el primer periodo impositivo con base positiva y en el siguiente. Si el periodo impositivo tiene duración inferior al año, el límite de 300.000 euros se prorratea según el número de días del periodo entre 365. En el caso planteado, el periodo que comienza el 1 de julio de 2015 no es el siguiente al primer periodo con base positiva, por lo que debe aplicarse el tipo general sobre la base imponible total.
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