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An electrical installation company inquired whether it could use the reduced tax rate for new companies. The DGT responds that it cannot apply it if the activity it carries out was already performed by a related entity and has been transferred to it.
Question posed: Whether the inquiring company can benefit from the reduced tax rate for newly created entities introduced in Article 7 of Royal Decree-Law 4/2013, in the first tax period in which the taxable base is positive and in the following one, provided that it must be taxed at the general rate.
Newly created entities may not apply the reduced tax scale if the exclusion hypothesis of the nineteenth additional provision is met. This occurs when the economic activity had been previously carried out by other related persons or entities and transferred to the new entity. In this case, if the activity of the related entity is transferred to the inquirer, the tax benefit is not applicable.
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