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A query was raised regarding whether two companies belonging to a coordination group can apply the special SME regime. The DGT has determined that, as they do not constitute a group of companies under Article 42 of the Commercial Code, economic activity must be assessed individually for each entity.
Cuestión planteada Si las entidades S1 y S2 tienen derecho a aplicar el régimen especial de PYMEs a partir del ejercicio iniciado el 1 de enero de 2015.
Las sociedades que integran un grupo de coordinación (según la NECA 13ª del PGC) no son consideradas grupo de sociedades en el sentido del artículo 42 del Código de Comercio. Por tanto, el concepto de actividad económica del artículo 5 de la LIS no se determina de forma conjunta, sino de forma individual en cada una de las entidades. Además, si las entidades son consideradas patrimoniales, no podrán aplicar los incentivos de empresas de reducida dimensión.
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