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A company inquired whether it could apply the 15% reduced rate during its first financial year in Spain. The DGT stated it cannot rule on the matter without knowing if the activity was previously conducted by related persons or entities.
Cuestión planteada Si la entidad X puede aplicar en el Impuesto sobre Sociedades del primer ejercicio en que tribute en España el tipo reducido del 15%, y si el resto de sociedades podrán hacerlo también.
Para aplicar el tipo del 15%, la entidad debe ser de nueva creación y realizar una actividad económica. No se entenderá iniciada la actividad si esta fue realizada previamente por entidades vinculadas o por una persona física con más del 50% de participación en el año anterior a la constitución. La DGT no puede confirmar la aplicación del tipo reducido sin constar información sobre estos supuestos de vinculación.
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