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V2848-23 23 October 2023 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · entidad de nueva creación

New entities may apply 15% tax rate if not patrimonial or previously active

A society founded in 2021 with shareholders each holding 25% asks whether it can apply the 15% tax rate. The DGT determines that, due to no prior transmission of linked activities or ownership exceeding 50%, it qualifies as a new entity, provided it is not considered a patrimonial entity.

The question raised

Question posed Whether the consulting entity could apply the reduced tax rate of 15% provided for in article 29.1 of Law 27/2014, of November 27, on Corporate Income Tax.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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