El tipo reducido del 15 % en el Impuesto sobre Sociedades no resulta aplicable a las sociedades de nueva creación integradas en un grupo de sociedades, aun cuando su objeto social sea distinto del de la sociedad dominante. STS 280/2026, de 9 de marzo

Abstract

This paper analyses the Supreme Court Judgment No. 280/2026, dated 9 March, which establishes the doctrine that the reduced corporate income tax rate applicable to newly created entities does not apply where such entities belong to a group of companies, even where the newly created entity has a corporate purpose different from that of the parent company.