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A newly incorporated company has enquired whether it can apply the 15% Corporation Tax rate. The DGT has ruled that it cannot, as being 100% owned by another company means it constitutes part of a corporate group.
Question posed: Whether the applicant entity may apply the reduced rate of 15% in Corporate Income Tax regarding newly created entities.
Newly created entities engaged in economic activities may be taxed at a rate of 15% during their first two periods with a positive base. However, this rate does not apply if the entity is part of a group pursuant to Article 42 of the Commercial Code. In this case, as the applicant is a subsidiary of a holding company that owns 100% of its capital, it is understood that control exists and, therefore, a commercial group is formed.
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