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A real estate development company enquired whether it could apply the 15% tax rate intended for newly created entities. The DGT indicates that this rate may be applied provided the activity has not been transferred from a related entity and no shareholder holds more than 50% of the capital.
Cuestión planteada Confirmación de si la entidad consultante X puede aplicar el tipo de gravamen reducido del 15% en el Impuesto sobre Sociedades, correspondiente a las entidades de nueva creación.
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