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A company inquired whether it could apply the levelling reserve incentive in 2015 after having been taxed at the reduced rate for new companies. The DGT ruled that this reduction cannot be applied if the company is not taxed at the general tax rate.
Cuestión planteada Si en el año 2015 la entidad consultante puede aplicar el incentivo fiscal previsto en el artículo 105 de la LIS (reserva de nivelación).
Para aplicar la reserva de nivelación del artículo 105 de la LIS, es requisito que el contribuyente tribute al tipo de gravamen previsto en el primer párrafo del apartado 1 del artículo 29 de la LIS (25%). Al tributar la entidad al tipo reducido del 15% para entidades de nueva creación, no cumple el requisito para minorar su base imponible.
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