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An entity incorporated in 2021 that has been inactive and expects to generate profits in 2026 has queried whether it can apply the reduced tax rate for newly created entities. The DGT indicates that it may do so provided it is not part of a corporate group and is not a holding company.
Question raised: Whether the consulting entity may apply the reduced tax rate provided for in Article 29.1 of Law 27/2014, of November 27, for newly created entities.
To apply the reduced rate of 15%, the entity must carry out an economic activity and not be part of a group pursuant to Article 42 of the Commercial Code. The group status is analyzed in the first tax period with a positive taxable base and in the subsequent one. Furthermore, it must not be considered a holding company pursuant to Article 5.2 of the LIS.
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