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A civil society company has enquired whether it can apply the 15% reduced rate for Corporate Tax on its profits. The DGT has stated that there is insufficient data to ascertain whether the activity is genuinely new or if it has been transferred from related entities.
Cuestión planteada En caso de que la consultante obtenga bases imponibles positivas en el ejercicio 2018, si puede aplicar el tipo reducido del 15% del Impuesto sobre Sociedades.
Para aplicar el tipo del 15%, la entidad debe ser de nueva creación y desarrollar actividades económicas iniciadas por ella misma. No se considera actividad iniciada si ha sido transmitida por entidades vinculadas o si la actividad era ejercida por un socio con más del 50% de participación el año anterior. Debido a que la consultante no aporta si la actividad era previa de una entidad vinculada o de sus socios, no es posible determinar la aplicación del tipo reducido.
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