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V2674-16 ·14 June 2016 ·consulta-vinculante Medium impact
Tax

Turnover calculation for small-scale incentives based on group entities at the end of the period

A query was raised regarding how to calculate turnover to apply small-scale company incentives following an acquisition within a group. The DGT indicates that the turnover of all entities forming part of the group on the last day of the relevant tax period must be taken into account.

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2016-06-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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