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An entity incorporated in 2018 inquires whether it can apply the 15% tax rate in 2019 after reporting negative results in 2018. The DGT indicates that to apply this reduced rate, the entity must not be part of a group under the Commercial Code, nor must it have received activities from related persons or entities.
Cuestión planteada Si, considerando que en el ejercicio 2018 la entidad consultante ha obtenido un resultado y una base imponible negativos, dicha entidad puede aplicar el tipo impositivo del 15% previsto en el artículo 29.1 de la LIS en el ejercicio 2019.
Las entidades de nueva creación que realicen actividades económicas tributarán al tipo del 15% en el primer período impositivo con base imponible positiva y en el siguiente. Este tipo no se aplica si la entidad forma parte de un grupo según el artículo 42 del Código de Comercio. Tampoco se considera iniciada la actividad si esta fue realizada previamente por personas o entidades vinculadas y transmitida a la nueva entidad.
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