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A company inquired whether it could continue applying the small enterprise regime in 2015, 2016, and 2017 after exceeding a turnover of €10 million in 2014. The DGT ruled that it could not do so because it failed to meet the small enterprise conditions in the two years preceding the excess turnover.
Cuestión planteada Si para el año 2015, y siguientes 2016 y 2017, sigue siendo empresa de reducida dimensión, y se puede de nuevo aplicar el artículo 101 punto cuatro de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, o por el contrario no sería aplicable, ya que solo ha sido de reducida dimensión por extensión de aplicación del artículo 101.4 y no porque cumpla las condiciones que se establecen en los referidos años.
Para aplicar los incentivos de los tres períodos siguientes a superar los 10 millones de euros, la entidad debe haber sido de reducida dimensión en dicho año y en los dos anteriores. En este caso, al no cumplir las condiciones de reducida dimensión en 2013 (por tener cifra de negocios superior a 10 millones en 2012), no se cumplen los requisitos del artículo 101.4 de la LIS para mantener los incentivos en 2015, 2016 y 2017.
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