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A gaming operator has requested clarification on the requirements to be considered 'truly established' in Melilla to access tax benefits. The DGT has established guidelines based on personal and material resources to determine such establishment.
Cuestión planteada Primera: Si la interpretación que la consultante está haciendo de la expresión "realmente radicada" sería correcta atendiendo a su presencia efectiva gracias a un local a su disposición en Melilla, el personal asignado a dicho centro de trabajo que representa mayor parte de su plantilla total, y en concreto:
La radicación real es una cuestión de hecho que debe apreciar la Administración. Se considera razonable que una operadora esté realmente radicada si: 1) más del 50% de su plantilla está adscrita a Ceuta o Melilla; 2) los costes de dicho personal superan el 50% de la masa salarial total; y 3) los servicios intragrupo no superan el 50% del total de los costes de la operadora.
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