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A newly formed company specialising in real estate leasing and sales has enquired whether it can apply the 15% tax rate during its first year of positive taxable income. The Directorate General for Tax (DGT) has ruled that this is possible, provided that the requirements for economic activity are met and the business is not a transferred activity or one previously carried out by the majority shareholder.
Cuestión planteada Si la entidad consultante puede aplicar el tipo reducido del 15% del Impuesto sobre Sociedades.
Para aplicar el tipo reducido del 15% en el primer y segundo periodo impositivo con base positiva, la entidad debe ser de nueva creación y desarrollar actividades económicas. En el caso del arrendamiento de inmuebles, se requiere emplear al menos a una persona con contrato laboral y jornada completa. No se aplicará el tipo si la actividad fue transmitida por personas vinculadas o si fue ejercida el año anterior por un socio con más del 50% de participación.
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