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A pig fattening company has enquired whether it may apply the 20% tax rate to taxable income between €0 and €300,000 for the 2014 tax year. The Directorate General of Taxes (DGT) has ruled that this is permissible, provided the company meets the turnover and average headcount requirements set out in Additional Provision 12 of the Corporate Income Tax Law (TRLIS).
Cuestión planteada Si resulta de aplicación el tipo de gravamen del 20% previsto en la Disposición adicional 12ª del TRLIS a la parte de base imponible comprendida entre 0 y 300.000 euros en el periodo impositivo 2014.
Las entidades con cifra de negocios inferior a 5 millones de euros y plantilla media inferior a 25 empleados pueden tributar con una escala reducida. Para los periodos iniciados en 2014, el tipo del 20% se aplica a la base imponible entre 0 y 300.000 euros. La aplicación requiere que la plantilla media no sea inferior a la unidad ni a la media de los doce meses anteriores al inicio del primer periodo de 2009.
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