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A query was raised regarding how to calculate turnover to apply small-scale company incentives following an acquisition within a group. The DGT indicates that the turnover of all entities forming part of the group on the last day of the relevant tax period must be taken into account.
Cuestión planteada A efectos del cómputo del plazo para aplicar incentivos de empresas de reducida dimensión en el nuevo grupo surgido de esta adquisición detallada anteriormente (no acogida al régimen especial de fusiones):
Para calcular la cifra de negocios en caso de modificación de la composición del grupo, se debe atender a la cifra de negocios del periodo impositivo previo de todas las entidades que integren el grupo el último día del periodo impositivo cuyo régimen fiscal se pretenda determinar. La consulta no tiene efectos vinculantes para los periodos impositivos 2015 y anteriores por haber sido formulada fuera de plazo.
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