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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.
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