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A query was raised regarding whether a newly created company can apply the 15% reduced rate for Corporate Income Tax. The DGT indicates that to access this rate, the entity must carry out an economic activity and must not have received said activity from linked persons or entities, nor could the activity have been carried out by a shareholder with more than a 50% stake in the previous year.
Cuestión planteada Si es posible aplicar el tipo reducido del 15 por ciento del Impuesto sobre Sociedades para entidades de nueva creación.
Las entidades de nueva creación tributan al 15% en el primer periodo con base positiva y en el siguiente, siempre que desarrollen una actividad económica. No se considera iniciada la actividad si esta fue realizada previamente por personas o entidades vinculadas y transmitida a la nueva entidad. Tampoco aplica si la actividad fue ejercida el año anterior por una persona física con una participación superior al 50% en el capital o fondos propios de la sociedad.
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