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A newly established company asks whether it can apply the 15% rate and other tax incentives after transferring a fuel station operation via industrial lease. The DGT replies that, lacking staff, it does not carry out any economic activity and could be a patrimonial entity.
Cuestión planteada 1. Posibilidad de aplicar por la entidad consultante el tipo reducido del 15 por ciento, en el primer período impositivo en que la base imponible resulte positiva y en el siguiente, para entidades de nueva creación según el artículo 29.1 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el tipo reducido del 15%, la entidad de nueva creación debe realizar una actividad económica según el artículo 5.1 de la LIS. En el caso de arrendamiento de inmuebles, se requiere al menos una persona empleada con contrato laboral y jornada completa. Al no contar con personal, el contrato de arrendamiento de industria parece ser un arrendamiento inmobiliario, lo que impide el uso del tipo reducido y de los incentivos para entidades de reducida dimensión.
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