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A query was raised regarding whether a new limited company could apply the reduced tax rate for newly created entities after acquiring the business activity of a civil society. The DGT ruled that it cannot apply this rate because the activity is being transferred by a related entity.
Cuestión planteada ¿Qué tipo de gravamen podría aplicar la nueva sociedad en los ejercicios 2016 y 2017, suponiendo que en ambos ejercicios obtuviera beneficios?
No se entenderá iniciada una actividad económica si esta ha sido realizada previamente por entidades vinculadas y transmitida a la nueva sociedad. Al ser la sociedad civil y la nueva sociedad limitada entidades vinculadas, y al transmitirse la actividad mediante disolución y aportación, la nueva sociedad deberá tributar al tipo general del 25%.
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