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A company based in Malta asks whether a new entity could benefit from the reduced gaming tax in Ceuta or Melilla. The DGT clarifies that both fiscal residence and real presence are required, with the latter subject to a factual assessment by the Administration.
Question raised: Whether the newly created entity would meet the requirements to apply the tax relief provided for in section 2 of Article 48.7 of Law 13/2011, of May 27, regulating gambling.
The application of reduced rates requires that the operator has tax residence and is actually established in Ceuta or Melilla. For actual establishment, the Administration considers it reasonable that three conditions are simultaneously met: that more than 50% of the workforce resides and works there, that more than 50% of the wage bill corresponds to said employees, and that intra-group services do not exceed 50% of the total costs. If intra-group services exceed that percentage, the reduced rates shall not be applied.
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