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A consulting entity asks whether it can apply the 15% rate intended for newly created entities. The DGT rules that it cannot, as being controlled by another entity from its inception means it constitutes part of a group under the Commercial Code.
Cuestión planteada Si resulta de aplicación el tipo reducido del 15% establecido para las entidades de nueva creación previsto en el artículo 29.1 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Las entidades de nueva creación que formen parte de un grupo, según el artículo 42 del Código de Comercio, no tienen dicha consideración para el Impuesto sobre Sociedades. Si una sociedad es controlada por otra desde su constitución, no puede aplicar el tipo reducido del 15% previsto en el artículo 29.1 de la LIS.
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