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A company incorporated in 2016 queried whether it could apply the 15% rate as a newly created entity with a new line of business. The DGT ruled that this rate may be applied provided there are no prior activities by related parties and the entity is not part of a corporate group.
Cuestión planteada Si el posible aplicar a la entidad consultante, el tipo reducido del Impuesto sobre Sociedades del 15% a entidades de nueva creación. Y si la actividad a desarrollar se considera nueva actividad al no tener nada que ver con actividad que venían ejerciendo anteriormente.
Las entidades de nueva creación tributan al 15% en el primer periodo con base positiva y en el siguiente, siempre que realicen actividades económicas. No se considera iniciada la actividad si esta fue realizada previamente por vinculados o si la actividad la ejercía un socio con más del 50% de participación el año anterior. Tampoco aplica si la entidad forma parte de un grupo o tiene consideración de entidad patrimonial.
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