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An online gaming company asks whether moving its headquarters and fiscal address to Ceuta qualifies it as a resident with real establishment to benefit from reduced tax rates. The DGT outlines the requirements for fiscal residency and the material criteria for real establishment.
Cuestión planteada Si, dado que la Consultante ha trasladado su sede de dirección efectiva a Ceuta, y, por consiguiente, también su domicilio fiscal (y, más adelante, trasladará también su domicilio social), con base de los hechos y circunstancias descritas en la presente consulta, sería considerada residente fiscal en Ceuta y se entendería que esta "realmente radicada" en dicha ciudad, a los efectos del artículo 47.7.2 de la Ley de Regulación del Juego. En particular:
Para aplicar los tipos reducidos del Impuesto sobre Actividades de Juego, la operadora debe tener residencia fiscal en Ceuta o Melilla y estar realmente radicada en ellas. La residencia fiscal se determina por la constitución, el domicilio social o la sede de dirección efectiva. La radicación real es una cuestión de hecho que la Administración apreciará, pero se considera razonable si se cumplen tres requisitos: que más del 50% de la plantilla resida allí, que más del 50% de la masa salarial corresponda a dichos empleados y que los servicios intragrupo no superen el 50% de los costes totales.
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