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A real estate promotion company asked whether it could apply the reduced 15% rate in the first two tax years with a positive taxable base. The DGT responds that this depends on the entity not being considered part of a group under the Commercial Code.
Cuestión planteada Si la entidad consultante puede aplicar el tipo reducido del 15% en el Impuesto sobre Sociedades recogido en el artículo 29.1 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, en el primer ejercicio que obtenga base imponible positiva y en el siguiente.
Las entidades de nueva creación que realicen actividades económicas pueden tributar al 15% en el primer ejercicio con base imponible positiva y en el siguiente. No obstante, no podrán aplicar este tipo si forman parte de un grupo en los términos del artículo 42 del Código de Comercio. La condición de grupo debe analizarse específicamente en el primer período impositivo con base positiva y en el inmediato posterior.
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