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V2395-24 ·25 November 2024 ·consulta-vinculante Medium impact
Tax

Small entity status does not apply if the group exceeds 10 million euros

A newly incorporated company asks whether it can apply small entity incentives while being part of a group that has already exceeded 10 million euros in turnover. The DGT rules that it cannot, as being part of a group requires the turnover of all constituent entities to be calculated together.

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2024-11-25PublishedPublished 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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