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A query was raised regarding whether a limited liability company could apply the 15% tax rate reserved for newly created entities. The Directorate General of Taxes (DGT) ruled that, as the company was incorporated before 1 January 2013, it is not eligible for this reduced tax scale.
Cuestión planteada Si procede la aplicación en el Impuesto sobre Sociedades del tipo de gravamen del 15% a entidades de nueva creación.
La Disposición adicional decimonovena del TRLIS se aplica solo a entidades constituidas a partir del 1 de enero de 2013. Asimismo, el artículo 29.1 de la Ley 27/2014 no permite aplicar el tipo del 15% a entidades que se constituyeron con anterioridad a dicha fecha. Por tanto, la entidad consultante no puede beneficiarse del tipo reducido.
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