Doctrine by topic · DGT Observatory

Related Parties: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 42 rulings · 2014–2026

Current position

Newly created entities are taxed at the reduced rate of 15% during their first two periods with a positive base. This benefit is excluded if the activity was transferred by related persons or entities, or if the activity was carried out the previous year by a natural person with more than 50% ownership. Likewise, it does not apply if the entity is part of a group according to the Commercial Code.

The DGT's position remains constant in the interpretation of the exclusions for the 15% reduced rate. The rulings reiterate that the transfer of activity from related parties prevents access to this benefit. No doctrinal changes are observed, but rather a uniform application of the requirements of article 29.1 of the Law on Corporate Tax (LIS).

Turning points

  1. V1443-15

    Establishes that transactions between related parties must be valued at their normal market value according to article 18 of the LIS.

Analysis based on 38 of 42 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V0653-26 20 Mar 2026

New companies may apply 15% reduced corporate tax rate

SG de Impuestos sobre las Personas Jurídicas
entidad de nueva creacióntipo reducidoactividad económicapersonas vinculadasgrupo de sociedades LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 5.1LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 18
Affects CompanyExpat · Non-residentIndividual
V0016-25 7 Jan 2025

Reduced tax rate not applicable if linked party previously carried out activity

SG de Impuestos sobre las Personas Jurídicas
entidad de nueva creacióntipo impositivo reducidoactividad económicapersonas vinculadastransmisión de actividad LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 5.1LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 18.2
Affects CompanyExpat · Non-residentIndividual
V2848-23 23 Oct 2023

New entities may apply 15% tax rate if not patrimonial or previously active

SG de Impuestos sobre las Personas Jurídicas
entidad de nueva creacióntipo impositivo reducidoentidad patrimonialactividad económicapersonas vinculadas LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 5.2LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 18.2
Affects CompanyExpat · Non-residentIndividual
V0478-23 1 Mar 2023

Potential tax exemption for vessels transferred to a related company for chartering

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
impuesto especial sobre determinados medios de transporteexenciónactividad de alquilerpersonas vinculadaschárter náutico Ley 38/1992 de Impuestos EspecialesLIVA — Ley 37/1992 del IVA art. 79
Affects CompanyExpat · Non-residentIndividual
V0499-20 27 Feb 2020

15% reduced tax rate inapplicable if activity was transferred by a related party

SG de Impuestos sobre las Personas Jurídicas
tipo de gravamen reducidoentidades de nueva creaciónpersonas vinculadastransmisión de actividadbase imponible LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 18.2LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 29.1
Affects CompanyExpat · Non-residentIndividual
V0380-20 19 Feb 2020

15% reduced rate cannot be applied if the activity was transferred by a related party

SG de Impuestos sobre las Personas Jurídicas
entidad de nueva creacióntipo de gravamen reducidopersonas vinculadastransmisión de actividadbase imponible positiva LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 5.2LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 18.2
Affects CompanyExpat · Non-residentIndividual

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