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Two companies with the same director and family shareholders have requested clarification on whether they must combine their turnover to determine eligibility for the IAE exemption. The DGT ruled that, because they share administration, a group of companies is presumed to exist under the Commercial Code.
Cuestión planteada Si a efectos del Impuesto sobre Actividades Económicas debe considerarse que estas entidades constituyen un grupo, según lo establecido en el artículo 42 del Código de Comercio, teniendo en cuenta que ninguna de las sociedades es partícipe de la otra.
Para la exención del IAE, si una entidad forma parte de un grupo de sociedades según el artículo 42 del Código de Comercio, se debe considerar el importe neto de la cifra de negocios del conjunto de entidades del grupo. Se presume la existencia de grupo cuando hay identidad en la mayoría de los miembros del órgano de administración. En este caso, al compartir administrador y socios, se deben sumar las cifras de negocios de ambas sociedades para determinar si superan el millón de euros.
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