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A newly formed company specialising in real estate trading has enquired whether it can apply the 15% reduced Corporate Tax rate. The Directorate General for Taxes (DGT) has ruled that this is possible, provided the entity carries out an economic activity and does not qualify as a holding company.
Cuestión planteada Si la entidad consultante puede aplicar el tipo reducido del 15% del Impuesto sobre Sociedades en los períodos impositivos de 2017 y 2018.
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 una actividad económica. No se aplicará si la entidad es patrimonial o si la actividad fue transmitida por entidades vinculadas o ejercida previamente por un socio con más del 50% de participación. En el caso de promoción inmobiliaria, se considera actividad económica al existir ordenación de medios productivos.
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