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The query examines whether an entity incorporated in 2018 can apply the 15% rate in 2021 as a new entity. The DGT rules that this rate may be applied provided the entity has not taken over the economic activity from a related party, or that the activity was not carried out by a shareholder holding more than a 50% stake in the previous year.
Cuestión planteada Si la entidad se considera entidad de nueva creación al efecto de aplicar el tipo reducido del 15% en la liquidación del Impuesto sobre Sociedades del ejercicio correspondiente a 2021.
Las entidades de nueva creación que realicen actividades económicas tributan al 15% en el primer periodo con base imponible positiva y en el siguiente. No se considerará iniciada una actividad si esta fue realizada previamente por personas o entidades vinculadas y transmitida a la nueva entidad, o si fue ejercida el año anterior por una persona física con más del 50% de participación en la entidad. En este caso, la entidad podrá aplicar el tipo reducido siempre que la actividad de la persona física PF1 no se haya transmitido a la consultante.
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