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An entity established in 2015 asked whether it could apply the reduced tax rate for new creations in 2024 after gaining profits from the sale of a property. The DGT states that if there is no evidence of production organisation or human resources, the entity does not carry out an economic activity and is not entitled to the reduced rate.
Cuestión planteada Si es de aplicación el tipo impositivo reducido del 15% previsto para entidades de nueva creación en el artículo 29.1 de la Ley del Impuesto sobre Sociedades para el primer ejercicio en el que se obtenga beneficios empresariales, en relación con los beneficios obtenidos por la entidad consultante en el ejercicio 2024, pese a la circunstancia derivada de una base imponible positiva en el ejercicio 2017, derivada de la contabilización como ingreso extraordinario de un menor gasto producido en el ejercicio 2016.
Para aplicar el tipo reducido del 15%, la entidad debe realizar una actividad económica según el artículo 5.1 de la LIS, lo que requiere la ordenación por cuenta propia de medios de producción y recursos humanos o de uno de ambos. La mera intención o las actuaciones preparatorias no suponen el inicio material de la actividad. Si la entidad no desarrolla dicha actividad, no podrá aplicar el tipo reducido en el primer periodo con base imponible positiva ni en el siguiente.
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