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A gambling company asks what requirements must be met to be considered genuinely based in Melilla and eligible for reduced tax rates. The DGT explains that residency is a factual issue to be assessed by the Administration, though it suggests three reasonable criteria for determining it.
Cuestión planteada Si la consultante cumple todos los requisitos previstos en el subapartado 2 del artículo 48.7 de la Ley 13/2011, de 27 de mayo, de regulación del juego para entender que se encuentra realmente radicada en Melilla y que, por tanto, reúne los requisitos para beneficiarse de los tipos de gravamen reducidos.
La radicación real es un requisito material que la Administración debe apreciar en cada caso concreto. Se considerará razonable que una operadora esté realmente radicada si: más del 50% de su plantilla reside y trabaja en Ceuta o Melilla; más del 50% de su masa salarial corresponde a dichos empleados; y los servicios intragrupo no superan el 50% de sus costes totales.
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