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A state-owned company has requested clarification on whether non-taxable transactions under Article 7 of the VAT Act should be included when determining its status as a large enterprise for VAT purposes and its instalment payment method for Corporate Income Tax (CIT). The Directorate-General for Taxes (DGT) ruled that for VAT purposes, non-taxable transactions under said article are excluded, whereas for CIT, accounting standards must be followed.
Cuestión planteada
En el IVA, para calcular el volumen de operaciones, se excluyen las operaciones no sujetas por aplicación del artículo 7 de la Ley 37/1992, ya que en ellas no se realiza el hecho imponible. En el Impuesto sobre Sociedades, para determinar el importe neto de la cifra de negocios, se debe aplicar la normativa contable vigente, dado que la LIS no regula una especialidad al respecto.
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