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A consulting entity has asked whether it can apply the reduced tax rate intended for new entities. The Directorate General for Taxes (DGT) has ruled that this is not possible because the entity is considered part of a group, as it is controlled by a foundation.
Cuestión planteada Si es posible aplicar el tipo de gravamen reducido previsto para las entidades de reducida dimensión en los ejercicios 2015 y 2016, en virtud de la disposición transitoria vigésima segunda 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 consideración de tales para aplicar el tipo reducido. En este caso, al estar la sociedad íntegramente participada por una fundación que la controla, existe un grupo y se excluye el beneficio fiscal de la disposición adicional decimonovena del TRLIS.
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