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A consultancy firm asks whether it can benefit from the IAE exemption due to turnover below one million euros and starting a new activity. The DGT responds that, as part of a group with combined revenues exceeding one million euros, it is not entitled to the turnover-based exemption, although it may qualify for the exemption related to the start of a new activity for new headings.
Cuestión planteada Pregunta, en primer lugar, si se le aplica a la entidad consultante "C" la exención regulada en el artículo 82.1.c) del TRLRHL al ser su importe neto de la cifra de negocios inferior al millón de euros, y si tiene derecho a la exención prevista en el artículo 82.1.b) del TRLRHL por el alta en los epígrafes 861.1 y 861.2 del impuesto.
Para la exención del artículo 82.1.c) del TRLRHL, si la entidad forma parte de un grupo de sociedades según el artículo 42 del Código de Comercio, se debe considerar el importe neto de la cifra de negocios del conjunto de entidades del grupo. Si dicha suma supera el millón de euros, ninguna sociedad del grupo estará exenta por este motivo. No obstante, la exención por inicio de actividad (art. 82.1.b) se aplica por cada actividad nueva durante sus dos primeros períodos impositivos, independientemente de otras actividades previas. Al no estar exenta por cifra de negocios, la sociedad debe comunicar su importe mediante el modelo 848 o en sus declaraciones de IS, IRNR o IRPF, y presentar el modelo 840 para el alta en la matrícula.
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