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A company established following a partial demerger in 2012 has queried whether it can apply the reduced tax rate for maintaining employment. The Directorate General for Taxes (DGT) has ruled that, due to tax subrogation, the turnover and headcount of both the transferring entity and the new entity must be combined to verify compliance with the statutory limits.
Cuestión planteada Se plantea si es correcta la aplicación en la liquidación del Impuesto sobre Sociedades correspondiente al ejercicio 2012 en la nueva sociedad resultante de la escisión, el tipo de gravamen reducido por mantenimiento o creación de empleo, regulado en la Disposición Adicional Duodécima del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.
Para aplicar el tipo reducido de la Disposición Adicional Duodécima del TRLIS, se debe considerar conjuntamente la cifra de negocios y la plantilla de la entidad transmitente y de la nueva entidad beneficiaria de la escisión. La entidad adquirente se subroga en los derechos y obligaciones tributarias, por lo que el cómputo de la plantilla debe incluir a los empleados afectos a la rama de actividad transferida. El cumplimiento de los requisitos de cifra de negocios y mantenimiento de plantilla se analiza sobre el conjunto de ambas sociedades.
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