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An entity based in Guipúzcoa has requested clarification on whether it must declare Corporate Tax under common territory rules following a sponsorship operation in Mallorca. The DGT has ruled that, as its turnover is below €7 million, the regional tax regulations of the Basque Country apply.
Cuestión planteada 1. Si la operación está sujeta al Impuesto sobre Sociedades y, en su caso, al ser una operación realizada en Palma de Mallorca y no en Guipúzcoa, dónde debe declararse este impuesto y en qué impresos debe declararse.
Los sujetos pasivos con domicilio fiscal en el País Vasco están sujetos a la normativa autónoma del Concierto Económico. Esta normativa no se aplica si el volumen de operaciones en el ejercicio anterior excede los 7 millones de euros y se cumplen ciertos requisitos de territorialidad. Al ser el volumen de la consultante inferior a dicho límite, le corresponde la normativa foral y la DGT no es competente para resolver sobre el Impuesto sobre Sociedades.
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