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A civil society firm enquired whether it could apply the reduced rate for newly created entities during its first two years of positive taxable base. The DGT indicates that if it carries out an economic activity and there are no instances of transferring a previous activity, it may do so.
Cuestión planteada Si la entidad consultante podrá aplicar el tipo reducido del Impuesto sobre Sociedades previsto para entidades de reducida dimensión en los dos primeros años en que se produzca un resultado positivo.
Las entidades de nueva creación que realicen actividades económicas tributarán al 15% en el primer período impositivo con base positiva y en el siguiente. No se entenderá iniciada la actividad si esta fue realizada previamente por personas o entidades vinculadas y transmitida a la nueva entidad, o si fue ejercida el año anterior por una persona física con más del 50% de participación. La DGT no puede confirmar la aplicación en este caso concreto por falta de información sobre la actividad previa y la vinculación.
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