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V1255-15 ·24 April 2015 ·consulta-vinculante Medium impact
Tax

Small company incentives may apply if no control exists under the Commercial Code

A company inquired whether it could apply incentives for small companies despite being held by two companies with high turnover. The DGT ruled that, as no presumption of control exists under the Commercial Code, only its own turnover should be calculated.

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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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