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A parent company inquired whether its tax consolidation group could apply the reduced rate for employment maintenance in 2012. The DGT responds that it is possible if the group meets the turnover limit and the taxpayer meets the headcount requirement.
Question posed 1. Whether the group, as a whole, can apply the reduced rate for the maintenance or creation of employment in the 2012 fiscal year.
To apply the scale of DA 12th of the TRLIS, the net amount of the turnover must refer to the set of entities within the business group. The average headcount requirement must be analyzed at the level of the taxpayer; in this case, as it is a tax consolidation group, the headcount analysis is performed at the tax group level. If both requirements (global turnover and average group headcount) are met, the tax scale is applied.
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