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V1251-15 ·24 April 2015 ·consulta-vinculante Medium impact
Tax

Determining eligibility for the small entity regime requires aggregating turnover from all companies within a business group

A query was raised regarding whether two distinct groups of entities should be considered a single global group when calculating the turnover threshold required to access the small entity regime. The Directorate General for Taxes (DGT) ruled that if the entities constitute a business group under the Commercial Code, the turnover of all such entities must be calculated jointly.

In 6 key points

How it affects those involved

Companies must carefully assess their group structures under the Commercial Code, as turnover from all related entities will be aggregated, potentially disqualifying them from the small entity tax regime.

Lifecycle

2015-04-24PublishedPublished 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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