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A newly incorporated company asks whether it can apply small entity incentives while being part of a group that has already exceeded 10 million euros in turnover. The DGT rules that it cannot, as being part of a group requires the turnover of all constituent entities to be calculated together.
Cuestión planteada Si la entidad consultante puede aplicar en el ejercicio fiscal 2023 y siguientes el régimen de entidades de reducida dimensión y la libertad de amortización por incremento de plantilla media atendiendo al hecho de que fue constituida en el ejercicio 2022, si bien el resto de sociedades del grupo del artículo 42 del Código de Comercio al que pertenece han venido aplicando este régimen en el propio ejercicio 2022, en el ejercicio 2021 en que se superó la cifra de 10 millones de euros y en más de 2 ejercicios anteriores en base al artículo 101.4 LIS.
Para determinar si una entidad es de reducida dimensión, se debe computar el importe neto de la cifra de negocios del conjunto de entidades que integran el grupo según el artículo 42 del Código de Comercio. Si el conjunto de entidades supera los 10 millones de euros, la entidad no tiene la consideración de reducida dimensión. Para aplicar la prórroga de tres ejercicios tras superar dicho límite, el grupo debe haber cumplido las condiciones de reducida dimensión en el año del exceso y en los dos anteriores.
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