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A query was raised regarding whether an entity incorporated in 2020 is eligible for the 15% reduced rate for new companies. The DGT indicates that, even if economic activity requirements are met, the right to the reduced rate cannot be confirmed without knowing the exact activity carried out by the partner prior to incorporation.
Cuestión planteada
Para aplicar el tipo del 15%, la entidad debe desarrollar una actividad económica y no haber recibido una actividad previa de personas o entidades vinculadas. Tampoco se considera nueva actividad si la ejercía el año anterior una persona física con más del 50% de participación. Debido a la posible concurrencia de actividades entre el socio y la entidad, la DGT no puede pronunciarse sin conocer la actividad efectivamente realizada.
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