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A query was raised regarding whether two distinct groups of entities should be considered a single global group when calculating the turnover threshold required to access the small entity regime. The Directorate General for Taxes (DGT) ruled that if the entities constitute a business group under the Commercial Code, the turnover of all such entities must be calculated jointly.
Cuestión planteada Se plantea si los Grupos de entidades A y B forman un Grupo Global único y por tanto, habría que considerar las cifras de negocios de todas ellas para establecer si pueden o no tributar por el régimen de entidades de reducida dimensión.
Para aplicar los incentivos de las entidades de reducida dimensión, si una entidad forma parte de un grupo de sociedades según el artículo 42 del Código de Comercio, el importe neto de la cifra de negocios se referirá al conjunto de entidades pertenecientes a dicho grupo. La calificación de si los grupos A y B forman un grupo mercantil sometido a una misma unidad de decisión es una cuestión de hecho que debe probarse. Si se confirma que integran un grupo mercantil, se debe tomar en cuenta la cifra de negocios de todas las sociedades que lo integran.
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