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A company inquired whether it could benefit from the reduced tax rate applicable to newly established entities. The DGT ruled that it cannot, as one of the partners was already performing the same architectural activity prior to the company's incorporation.
Cuestión planteada Si cumple dicha sociedad con los requisitos del artículo 7 del Real Decreto 4/2013 de Medidas de Apoyo al Emprendedor y de estímulo del crecimiento y de la creación de empleo, para ser considerada entidad de nueva creación que ha iniciado una actividad económica.
No se entiende iniciada una actividad económica cuando esta fuera realizada previamente por personas o entidades vinculadas y transmitida a la nueva entidad. Al estar la sociedad y su socio vinculados según el artículo 16.3.a) del TRLIS, y desarrollar la misma actividad, se aplica la exclusión de la disposición adicional decimonovena. Por tanto, la entidad no puede aplicar la escala de gravamen reducida.
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