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An entity incorporated in 2018 has enquired whether it can apply the reduced 15% rate during its first period with a positive tax base. The DGT indicates that this rate may be applied provided the entity carries out an economic activity, is not part of a group under the Commercial Code, and the activity has not been transferred from related persons or entities.
Cuestión planteada Si en el periodo impositivo 2018 resulta de aplicación a la entidad consultante el tipo reducido del 15% previsto en el artículo 29.1 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, sobre la totalidad de la base imponible positiva obtenida en dicho periodo.
Las entidades de nueva creación que realicen actividades económicas pueden tributar al tipo del 15% en el primer periodo con base positiva y en el siguiente. No se aplicará este tipo si la entidad forma parte de un grupo según el artículo 42 del Código de Comercio. Tampoco se considerará iniciada una actividad si esta fue realizada previamente por entidades o personas vinculadas y transmitida a la nueva entidad, o si fue ejercida el año anterior por una persona física con una participación superior al 50% en la nueva entidad.
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