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A company has enquired whether it may continue to apply the reduced Corporation Tax rate after its turnover exceeded €10 million in 2011. The DGT has ruled that it may apply the rate for the following three tax years, provided that the requirements were met in the year the threshold was exceeded as well as in the two preceding years.
Cuestión planteada Si en base a las cifras de negocio mencionadas y al amparo de la nueva redacción del art. 108 de la Ley del Impuesto sobre Sociedades, puede prolongar la consideración de empresa de reducida dimensión a los tres años siguientes a 2011, ya que las cifras de negocio no sobrepasaron los 10.000.000 de euros en ninguno de los años anteriores y por tanto cumplió las condiciones que estipula la nueva redacción del art. 108.
Según el artículo 108.4 del TRLIS, los incentivos para entidades de reducida dimensión se mantienen en los tres períodos impositivos siguientes al que se alcancen los 10 millones de euros de cifra de negocios. Para ello, la entidad debe haber cumplido las condiciones de reducida dimensión tanto en el período en que se supera el límite como en los dos períodos anteriores. En este caso, al haber cumplido los requisitos en 2009, 2010 y 2011, la entidad puede aplicar el tipo reducido en 2012, 2013 y 2014.
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