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An entity enquired whether it could benefit from the 4% Corporate Tax rate after the investment and job creation deadlines had passed since its registration in the ZEC Registry. The DGT ruled that if the requirements are not met during the period in which the regime is intended to be applied, the entity is not entitled to the tax benefits.
Cuestión planteada 1. Si podrá beneficiarse del régimen especial de la ZEC, aplicando el tipo del 4% en el Impuesto sobre Sociedades, o si, por el contrario, podría considerarse que ha incumplido los requisitos para poder aplicarse los beneficios fiscales inherentes a la ZEC, al haber transcurrido más de 6 meses o 2 años, para el personal y las inversiones respectivamente, desde la autorización inicial o la inscripción en el Registro Oficial de Entidades de la Zona Especial Canaria en el momento de levantamiento de la suspensión.
El cómputo de los plazos para realizar inversiones y crear empleo se inicia desde la inscripción en el Registro Oficial de Entidades de la ZEC. Si una entidad pretende aplicar el régimen especial tras haber transcurrido dichos plazos, deberá cumplir los requisitos de inversión mínima y de trabajadores contratados desde el primer día del periodo impositivo en que pretenda aplicar el régimen. El incumplimiento de estos requisitos determina la pérdida del derecho al disfrute de los beneficios fiscales en el periodo impositivo en que se produzca.
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