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A company incorporated in 2018 has enquired whether it can apply the 15% tax rate intended for newly created entities. The DGT has ruled that this rate cannot be applied because the business activity was previously conducted by a natural person who now holds more than a 50% stake in the entity.
Cuestión planteada Si, por tratarse de una sociedad creada en el año 2018, y ser este el primer año en el que existe la obligación de presentar el impuesto de sociedades, la empresa puede acogerse al tipo impositivo del 15% referente a las sociedades de nueva creación.
Las entidades de nueva creación que realicen actividades económicas tributan al 15% en el primer periodo con base positiva y en el siguiente. Sin embargo, no se entenderá iniciada una actividad económica si durante el año anterior a la constitución la actividad fue ejercida por una persona física con una participación superior al 50% en el capital o fondos propios de la nueva entidad. En este caso, la sociedad no podrá aplicar el tipo reducido.
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