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A catering company established in 2023 has enquired whether it can apply the reduced 15% tax rate. The DGT indicates that this rate may be applied as long as the company has not acquired the activity from a related entity and is not part of a corporate group.
Question raised: Whether the reduced tax rate of 15% provided for newly created entities pursuant to the provisions of Article 29.1 of Law 27/2014, of November 27, is applicable.
Newly created entities carrying out economic activities shall be taxed at 15% in the first period with a positive taxable base and in the following period. This rate shall not apply if the activity was transferred by other linked persons or entities, or if the activity was carried out the previous year by a natural person with more than 50% participation. It also does not apply if the entity is part of a group according to the Commercial Code.
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