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V4099-15 ·21 December 2015 ·consulta-vinculante Medium impact
Tax

Small entity status may apply if previous year's turnover is below €10 million

A railway infrastructure concessionaire has enquired whether it meets the requirements to be classified as a small entity in 2014. The DGT has ruled that this depends on whether its turnover for the 2013 financial year was less than €10 million.

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2015-12-21PublishedPublished 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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