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Transfer of Business: 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 20 rulings · 2014–2026

Current position

To apply the reduced rate of 15%, the entity must be newly created and carry out an economic activity. An activity is not considered to have started if it was previously carried out by related persons or entities and transferred to the new entity. The transfer of elements such as inventory, fixed assets, or previous activity by a related party prevents the use of this benefit.

The DGT's position remains constant in the interpretation of the transfer of business. Since 2016, the doctrine has focused on preventing the use of the reduced rate when the activity originates from related entities or persons. No changes in the criterion are observed, but rather a repeated application of the prohibition.

Turning points

  1. V3147-16

    Establishes that the reduced rate does not apply if the activity was exercised the previous year by a natural person with a shareholding exceeding 50% of the capital.

Analysis based on 18 of 20 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

20
V0016-25 7 Jan 2025

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

SG de Impuestos sobre las Personas Jurídicas
tipo impositivo reducidoentidades de nueva creaciónactividad 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
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
V2120-19 12 Aug 2019

15% reduced rate inapplicable if new entity acquires activity from a related party

SG de Impuestos sobre las Personas Jurídicas
tipo reducidoentidades de nueva creaciónactividad económicaentidades vinculadastransmisión de actividad LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 5.1LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 18
Affects CompanyExpat · Non-residentIndividual
V3018-15 8 Oct 2015

The reduced rate for newly created entities cannot be applied if a previous activity from a related entity is transferred

SG de Impuestos sobre las Personas Jurídicas
entidades de nueva creacióntipo de gravamen reducidoentidades vinculadasactividad económicatransmisión de actividad TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 16TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. disposición adicional 19ª
Affects CompanyExpat · Non-residentIndividual

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