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A limited company sought clarification on whether it could apply the reduced tax rate for newly created entities following its conversion from a civil society. The DGT ruled that this rate cannot be applied if the economic activity was already being carried out by its partners prior to incorporation.
Cuestión planteada Si la sociedad limitada, en el ejercicio 2015, podría aplicar el tipo de gravamen reducido del Impuesto sobre Sociedades para entidades de nueva creación.
Para aplicar el tipo reducido del 15%, la entidad debe desarrollar una actividad económica y no haber recibido dicha actividad de personas o entidades vinculadas. En este caso, al haber sido la actividad realizada previamente por los socios a través de una sociedad civil, no se entiende iniciada una actividad económica según el artículo 29.1 de la LIS. Por tanto, la entidad no tiene la consideración de nueva creación para este beneficio.
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