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A company enquired whether it could apply the small business tax rate in the financial year it received a judicial compensation payment after ceasing its activity. The DGT ruled that the compensation must be attributed to the financial year in which the judgment becomes final. If this income causes the company to exceed the turnover threshold, the special regime may be maintained for an additional three financial years.
Cuestión planteada Dado que la indemnización percibida "radica" en los ejercicios en los que la consultante tenía la condición de empresa de reducida dimensión y a la vista de las circunstancias que derivaron en la pérdida total de su actividad, se pregunta si a efectos del Impuesto sobre Sociedades del ejercicio 2013 resultaría de aplicación a la indemnización percibida el tipo de gravamen previsto para las empresas de reducida dimensión.
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