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A company asks whether it can benefit from IAE exemptions due to temporary transfer of bakery production. The DGT states that the exemption for new activity does not apply as it involves a succession, although the exemption for turnover below 1.000.000 euros may still apply.
Cuestión planteada Pregunta como debe tributar por la cesión temporal de la actividad de fabricación de productos de bollería y pastelería, y si le resulta de aplicación las exenciones previstas en el artículo 82.1.b) y c) del TRLRHL.
No procede la exención por inicio de actividad del artículo 82.1.b) del TRLRHL cuando se produce una sucesión en la titularidad de una actividad que ya se desarrollaba por otro sujeto pasivo con el mismo equipamiento y epígrafe. No obstante, la entidad podrá acogerse a la exención del artículo 82.1.c) si su importe neto de cifra de negocios (o el de su grupo de sociedades) es inferior a 1.000.000 de euros.
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