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A newly incorporated company has queried whether it can apply the 15% Corporate Tax rate. The Directorate General for Taxes (DGT) has ruled that this is possible provided the company carries out its own economic activity and the situation does not involve the transfer of an existing business from related entities or an activity carried out by a shareholder with more than a 50% stake.
Cuestión planteada Si la entidad consultante puede aplicar el tipo reducido del 15% en el Impuesto sobre Sociedades, referente a entidades de nueva creación.
Las entidades de nueva creación que realicen actividades económicas pueden tributar al 15% en el primer periodo con base imponible positiva y en el siguiente. No se aplicará este tipo si la actividad fue realizada previamente por entidades vinculadas y transmitida, o si fue ejercida el año anterior por una persona física con más del 50% de participación en la nueva entidad. En este caso, al no haber actividad previa en la entidad vinculada ni socios con participación superior al 50%, se cumplen los requisitos.
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