Newly created companies may qualify for the 15% tax rate if they are not part of a group

Access to the reduced 15% tax rate for newly created entities is subject to a critical structural condition: the absence of a group relationship. The Dirección General de Tributos (DGT) has clarified the scope of this tax benefit in Corporate Income Tax (Impuesto sobre Sociedades), linking it directly to commercial regulations.

What the DGT has ruled

The ruling analyzes whether a newly incorporated entity can apply the 15% rate provided for in Article 29.1 of Law 27/2014 in its first fiscal year with a positive tax base and in the immediately following fiscal year. The tax authority's criteria establish that, even if the entity carries out economic activities, it will not be able to benefit from this reduced rate if its ownership structure places it within a corporate group, in accordance with the provisions of Article 42 of the Commercial Code.

The administration emphasizes that the condition of belonging to a group must be evaluated specifically at two key moments:

• The first tax period in which the entity obtains a positive tax base.
• The fiscal year immediately following said period.

What this means for you

If you have recently incorporated a company, the fact that it is a newly created entity does not automatically guarantee access to the 15% rate. The determining factor is not just the company's age, but its corporate composition. If the company is controlled by other entities or forms part of a group structure under the criteria of the Commercial Code, it will lose the right to this reduced tax rate from the first moment it records profits.

What you should do

It is necessary to conduct an analysis of the ownership structure before filing the first Corporate Income Tax returns. Companies must verify whether the relationship of control or dependency with other companies makes them part of a group. Assessing this situation allows for an exact determination of which tax rate the entity will apply in its first fiscal years with a positive tax base and helps avoid errors in the tax settlement.