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V0131-15 ·16 January 2015 ·consulta-vinculante Medium impact
Tax

The 12th Additional Provision scale does not apply if the business group's turnover exceeds €5 million

A company enquired whether it could apply reduced rates (due to employment maintenance or small business status) in 2013 after joining a business group. The DGT ruled that, when calculating the group's turnover, the company does not meet the limits for the scale under the 12th Additional Provision, but it can maintain small entity benefits under the transitional rule.

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2015-01-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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