{"id":9040921,"date":"2026-04-08T07:00:55","date_gmt":"2026-04-08T07:00:55","guid":{"rendered":"https:\/\/www.gremicat.es\/?p=9040921"},"modified":"2026-04-07T09:42:00","modified_gmt":"2026-04-07T09:42:00","slug":"repeating-the-activity-does-not-affect-the-15-reduced-corporate-tax-rate","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/en\/repeating-the-activity-does-not-affect-the-15-reduced-corporate-tax-rate\/","title":{"rendered":"Repeating the activity does not affect the 15% reduced corporate tax rate"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"9040921\" class=\"elementor elementor-9040921 elementor-9040919\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-aa39486 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"aa39486\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a1b957d\" data-id=\"a1b957d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ea773c0 elementor-widget elementor-widget-heading\" data-id=\"ea773c0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Not all new companies start out on an equal footing from a tax perspective. Sometimes, the key lies not in what you do, but in how and where you begin. Incorporating a new company to carry out a familiar business activity always raises the same question: Can the reduced corporate tax rate be applied, or is it considered a disguised continuation?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d80b65c elementor-widget elementor-widget-spacer\" data-id=\"d80b65c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5bd3a69 elementor-widget elementor-widget-text-editor\" data-id=\"5bd3a69\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">As you may know, it is common for certain individuals (partners) who are already involved in a company to decide to launch a separate business. Sometimes this is because the previous company is exiting a line of business; other times, it is to separate risks or reorganize the business. The issue arises when the new company engages in the same activity as the previous one.<\/span><\/p><p><span style=\"font-weight: 400;\">The question arises: Can this new company apply the reduced corporate income tax (CIT) rate of 15%, or is it considered a simple continuation of the previous one?<\/span><\/p><p><span style=\"font-weight: 400;\">Reduced rate<\/span><\/p><p><span style=\"font-weight: 400;\">Corporate income tax regulations provide for a particularly favorable rate for newly established entities: 15% for two fiscal years, starting from the first year in which there is a positive taxable income.<\/span><\/p><p><span style=\"font-weight: 400;\">However, this benefit is not intended to \u201crestart\u201d existing businesses, but rather for activities that are truly new. For this reason, the law establishes clear limits.<\/span><\/p><p><span style=\"font-weight: 400;\">The tax incentive does not reward a change in corporate structure, but rather the actual commencement of an economic activity.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-db904d6 elementor-widget elementor-widget-spacer\" data-id=\"db904d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-97a9e4c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"97a9e4c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ef6f9cd\" data-id=\"ef6f9cd\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9c2d516 elementor-widget elementor-widget-heading\" data-id=\"9c2d516\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">When does the tax authority cease to consider a company as new?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9bd195f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9bd195f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6a7310d\" data-id=\"6a7310d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d5a0c2c elementor-widget elementor-widget-text-editor\" data-id=\"d5a0c2c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Broadly speaking, a company is no longer considered a newly formed entity when:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The business activity originates from another company or related party and the business has been transferred.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The business activity was already being carried out, and a natural person assumes control of the new company.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A corporate group exists in a strict sense.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The company is primarily an asset-holding entity rather than an operating one.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">The analysis is neither automatic nor mechanical. The entire transaction is examined, and above all, the economic reality.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f95c504 elementor-widget elementor-widget-spacer\" data-id=\"f95c504\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b3bfc29 elementor-widget elementor-widget-heading\" data-id=\"b3bfc29\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The partners are individuals\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a23623f elementor-widget elementor-widget-text-editor\" data-id=\"a23623f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">This is where the most common mistake usually occurs. The fact that the partners of the new company are the same as those of another company does not necessarily imply the existence of a business group or the loss of the reduced tax rate.<\/span><\/p><p><span style=\"font-weight: 400;\">When we speak of individuals, the focus is on two very specific elements:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Individual control, not family or relational control.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The absence of a business transfer, in any form.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">If no single individual controls more than 50% of the new company and there is no transfer of the previous business, the analysis changes substantially.<\/span><\/p><p><span style=\"font-weight: 400;\">The DGT, in a recent binding ruling V1627-25, analyzes precisely this scenario: individual partners who were already involved in another entity create a new company to carry out the same activity, without a legal transfer of the business and without any of them controlling more than 50% of the capital on their own.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3118aa5 elementor-widget elementor-widget-spacer\" data-id=\"3118aa5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-dba26c2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dba26c2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-50fbac0\" data-id=\"50fbac0\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3c5a9f8 elementor-widget elementor-widget-heading\" data-id=\"3c5a9f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Starting \u201cfrom scratch\u201d is not just a figure of speech\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-da953a6 elementor-widget elementor-widget-text-editor\" data-id=\"da953a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">One of the most sensitive issues is proving that the new company has not taken over the business from the previous one. It is not enough to simply say so; it must be reflected in the facts.<\/span><\/p><p><span style=\"font-weight: 400;\">When the new company does not purchase assets, does not assume contracts, does not inherit clients or structure, and begins its operations with its own resources, the fact that it does \u201cthe same thing\u201d does not, in and of itself, prevent the application of the reduced tax rate.<\/span><\/p><p><span style=\"font-weight: 400;\">Consistency between what is declared and what occurs is key in a future audit.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5a9535d elementor-widget elementor-widget-spacer\" data-id=\"5a9535d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-734811d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"734811d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e7b52a8\" data-id=\"e7b52a8\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e4c82a5 elementor-widget elementor-widget-heading\" data-id=\"e4c82a5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Capital distribution as a decisive factor\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fcc6465 elementor-widget elementor-widget-text-editor\" data-id=\"fcc6465\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Another point that often goes unnoticed is the distribution of shares. Even if several people have carried out the activity in the past, if none of them individually holds more than 50% in the new company, the automatic veto on the 15% rate is not triggered.<\/span><\/p><p><span style=\"font-weight: 400;\">This seemingly technical detail is one of the most significant factors in practice.<\/span><\/p><p><span style=\"font-weight: 400;\">A small adjustment in the capital can completely change tax treatment.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ded248b elementor-widget elementor-widget-spacer\" data-id=\"ded248b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5608594 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5608594\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ccae4ac\" data-id=\"ccae4ac\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1cf1c95 elementor-widget elementor-widget-heading\" data-id=\"1cf1c95\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Avoiding Classification as a Holding Company\n\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-892c349 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"892c349\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a3160ca\" data-id=\"a3160ca\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-407774c elementor-widget elementor-widget-text-editor\" data-id=\"407774c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">In addition to meeting all the above requirements, the company must engage in a genuine economic activity. If more than half of its assets are not used in that activity, the reduced tax rate does not apply.<\/span><\/p><p><span style=\"font-weight: 400;\">This assessment usually comes later, but it\u2019s important to keep it in mind from the start.<\/span><\/p><p><span style=\"font-weight: 400;\">It\u2019s not enough to simply generate revenue; the company must have a structure that aligns with its business activity.<\/span><\/p><p><span style=\"font-weight: 400;\">Forming a new company with partners who already have business experience does not automatically preclude the 15% reduced tax rate, but it does require proceeding in an orderly, judicious, and forward-thinking manner. The difference between qualifying for the incentive and not usually lies in decisions made even before signing the deed of incorporation. And once those decisions are made, there is rarely any turning back.<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">For more information, please contact our <\/span><a href=\"https:\/\/www.gremicat.es\/en\/tax-and-accounting-advice\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">tax advisory department<\/span><span style=\"font-weight: 400;\">.<\/span><\/a><\/p><p><span style=\"font-weight: 400;\">If you find this interesting, please share it on social media. Thank you!<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-470dbb3 elementor-widget elementor-widget-spacer\" data-id=\"470dbb3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c562e86 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c562e86\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-398bc97\" data-id=\"398bc97\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Setting up a new company to carry out a familiar business activity always raises the same question: Is the reduced corporate income tax rate applicable, or is it considered a disguised continuation?<\/p>\n","protected":false},"author":1,"featured_media":9040925,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[873],"tags":[],"class_list":["post-9040921","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - 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