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A company has enquired whether it can apply a 20% rate to the first €300,000 of its taxable base for the 2013 tax year. The DGT has indicated that to utilise this scale, the turnover limit must be met and the average headcount must not be lower than that of the twelve months preceding the start of the first tax period since 2009.
Question posed: Whether in the year 2013 the tax rate of 20% can be applied to the portion of the tax base up to 300,000 euros and to the remainder of the tax base a rate of 25% can be applied.
To benefit from the scale set forth in Additional Provision 12 of the TRLIS, the entity must have a turnover of less than 5 million euros and an average workforce of fewer than 25 employees. Furthermore, the average workforce during the twelve months following the start of the period may not be lower than the average workforce of the twelve months preceding the start of the first tax period from 2009 onwards. The calculation of the workforce is carried out in accordance with labor legislation, considering the contracted working hours in relation to full-time working hours.
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