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The query examines whether a newly established entity can apply the 15% reduced Corporation Tax rate and its classification under the IAE. The DGT states that the reduced rate is applicable provided the activity has not been previously carried out by a shareholder with more than 50% participation or transferred by related entities.
Cuestión planteada
Para aplicar el tipo del 15% en el primer y segundo periodo impositivo con base positiva, la entidad debe desarrollar una actividad económica sin que esta haya sido realizada previamente por personas o entidades vinculadas y transmitida a la nueva entidad. Asimismo, no se considera nueva actividad si la misma fue ejercida el año anterior por una persona física con una participación superior al 50% en el capital o fondos propios de la entidad. La aplicación del tipo reducido dependerá de que se prueben estos hechos ante la Administración.
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