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The consultant asks what conditions an operator must meet to apply reduced rates in Ceuta and Melilla. The DGT explains that fiscal residence and real presence are required, with real presence based on staff levels, salary base and intragroup service costs.
Cuestión planteada A los efectos de los tipos reducidos previstos en el subapartado 2 del artículo 48.7 de la Ley 13/2011, de 27 de mayo, de regulación del juego para aquellos operadores con residencia fiscal y realmente radicados en Ceuta y Melilla, ¿cuáles son los requisitos que deben cumplirse para poder aplicar la bonificación?
Para aplicar los tipos reducidos del IAJ, la operadora debe tener residencia fiscal y estar realmente radicada en Ceuta o Melilla. La radicación real es una cuestión de hecho que la Administración apreciará caso por caso. Se considera razonable que se cumpla si: la plantilla adscrita a la sede en Ceuta o Melilla es superior al 50%, la masa salarial de dichos empleados supera el 50% del total, y los servicios intragrupo no superan el 50% de los costes totales de la operadora.
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