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An entity incorporated in 2013 has requested clarification on whether it can apply the tax scale for newly created entities. The DGT indicates that it may do so provided it carries out economic activity and does not fall under the exclusions regarding prior activity or membership in a corporate group.
Cuestión planteada Si sería de aplicación la escala de gravamen para entidades de nueva creación, regulada en la disposición adicional decimonovena del TRLIS, en virtud de lo establecido en el apartado 1 de la disposición transitoria vigésima segunda de la LIS.
Las entidades constituidas entre el 1 de enero de 2013 y el 31 de diciembre de 2014 pueden tributar con el tipo reducido de la disposición adicional decimonovena del TRLIS si realizan actividades económicas. No se aplicará este tipo si la actividad fue realizada previamente por personas o entidades vinculadas, o si la entidad forma parte de un grupo según el artículo 42 del Código de Comercio. La pertenencia a un grupo es una cuestión de hecho que requiere analizar todos los antecedentes y circunstancias del caso.
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