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V2814-15 28 September 2015 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · plantilla media

Working partners excluded from average headcount for reduced Corporate Tax rate if registered as self-employed

An agricultural transformation civil society has requested clarification on whether its working partners are included in the 25-employee limit required to apply the reduced tax rate. The Directorate General for Taxes (DGT) has ruled that, as they are registered as self-employed, they are not considered employees and therefore do not count towards the average headcount.

The question raised

Cuestión planteada Si dichos trabajadores computan como miembros de la plantilla para acogerse al tipo reducido de gravamen de la disposición adicional duodécima del texto refundido de la Ley del Impuesto sobre Sociedades.

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