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A company inquired whether it could apply incentives for small-scale entities based solely on its own turnover. The DGT ruled that, as the shareholders are siblings (second-degree kinship), the turnover of the entire group of entities in which they participate must be taken into account.
Cuestión planteada Si la entidad consultante podría aplicar en 2018 los Incentivos fiscales para las entidades de reducida dimensión regulados en el Capítulo XI del Título VII de la Ley 27/2014, del Impuesto sobre Sociedades.
Para aplicar los incentivos de entidades de reducida dimensión, si una persona física o varias unidas por parentesco hasta el segundo grado son socias en varias entidades que forman un grupo según el Código de Comercio, el importe neto de la cifra de negocios debe referirse al conjunto de dichas entidades. En este caso, al ser los socios cuatro hermanos, la cifra de negocios para el límite de 10 millones de euros debe incluir la de ambas sociedades.
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