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A newly established consultancy firm inquired whether it could be taxed at the 15% reduced rate during its initial financial years. The Directorate General of Taxes (DGT) ruled that this reduced rate cannot be applied because the company is considered part of a group, as it is controlled by an entity resident in the United Kingdom.
Cuestión planteada Si la entidad consultante podría tributar en el Impuesto sobre Sociedades, en el primer período impositivo en que su base imponible resulte positiva y en el siguiente, al tipo del 15 por ciento por tratarse de una sociedad de nueva creación y de una actividad que por primera vez será desarrollada en España por ella o por cualquiera de sus socios.
Las entidades de nueva creación que realicen actividades económicas tributan al 15% en el primer periodo con base positiva y en el siguiente. Sin embargo, este tipo reducido no se aplica a las entidades que formen parte de un grupo según el artículo 42 del Código de Comercio. Al existir una sociedad que ostenta el control de la consultante, ambas se consideran grupo y se excluye el beneficio del tipo reducido.
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