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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?
La aplicación de tipos reducidos requiere que la operadora tenga residencia fiscal y esté realmente radicada en Ceuta o Melilla. Para la radicación real, se consideran criterios razonables: que más del 50% de la plantilla y de la masa salarial estén en la sede local con residencia habitual allí, y que los servicios intragrupo no superen el 50% de los costes totales. No obstante, la radicación es una cuestión de hecho que la Administración debe apreciar en cada caso.
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