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A company has enquired whether it can apply the 15% reduced corporate tax rate during its first two profitable years following the entry of a partner who controls another entity engaged in the same activity. The Directorate General for Taxes (DGT) has stated it cannot confirm compliance with the requirements, as it lacks information on whether the activity was transferred or if the partner was already conducting it.
Cuestión planteada Si la entidad consultante puede aplicar en los dos primeros ejercicios en que obtenga beneficios, el tipo reducido del 15% en el Impuesto sobre Sociedades si entra un nuevo socio que ostente el 51% de su capital social y sea a su vez el socio único de otra entidad B que viene ejerciendo la misma actividad que la entidad consultante.
Para aplicar el tipo del 15%, la entidad debe ser de nueva creación y desarrollar una actividad económica. No se considera iniciada una actividad si esta fue realizada previamente por entidades vinculadas y transmitida a la nueva, o si la actividad fue ejercida por una persona física con más del 50% de participación en el año anterior a la constitución. Dado que la consultante y la entidad B están vinculadas, la DGT no puede resolver sin saber si hubo transmisión de actividad o si el socio la ejercía previamente.
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