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A company inquired whether it could apply incentives for small companies despite being held by two companies with high turnover. The DGT ruled that, as no presumption of control exists under the Commercial Code, only its own turnover should be calculated.
Cuestión planteada Si procede aplicar en el ejercicio 2014 los incentivos fiscales para las empresas de reducida dimensión, establecidos en el capítulo XII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades, aprobado por el Real Decreto Legislativo 4/2004, de 5 de marzo.
Para determinar el límite de la cifra de negocios, debe computarse de forma conjunta el importe de las sociedades donde exista control según el artículo 42 del Código de Comercio. Si no se cumplen los supuestos de presunción de control, la sociedad debe considerar únicamente su propia cifra de negocios. En este caso, la consultante puede aplicar los incentivos de reducida dimensión al no apreciarse dicho control.
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