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A company enquired whether it could apply reduced rates (due to employment maintenance or small business status) in 2013 after joining a business group. The DGT ruled that, when calculating the group's turnover, the company does not meet the limits for the scale under the 12th Additional Provision, but it can maintain small entity benefits under the transitional rule.
Cuestión planteada Si la entidad consultante se puede aplicar el tipo reducido por mantenimiento y creación de empleo o bien el tipo reducido previsto para las empresas de reducida dimensión en su liquidación del Impuesto sobre Sociedades del período impositivo 2013.
Al formar parte de un grupo de sociedades, la cifra de negocios para aplicar los beneficios se refiere al conjunto de todas las entidades del grupo. Dado que el grupo superó los 5 millones de euros, no aplica la escala de la DA 12ª. Sin embargo, la entidad puede aplicar los incentivos de reducida dimensión en 2013, 2014 y 2015 porque ha cumplido las condiciones en los tres períodos anteriores al que superó los 10 millones de euros.
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