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The consultant asks whether three entities constitute a group and what their IAE obligations are. The DGT responds that, due to control among them under the Commercial Code, they form a group and must aggregate their turnover to determine exemption.
Cuestión planteada Pregunta, en primer lugar, si a efectos del impuesto solo forman un grupo de sociedades la entidad "A" y la entidad "B". Y en su caso, las obligaciones en el impuesto de la entidad "C".
Para la exención del IAE, si una entidad pertenece a 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. Si dicha suma supera el millón de euros, ninguna de las sociedades integrantes estará exenta del impuesto. En este caso, las entidades deben comunicar su cifra de negocios mediante el modelo 848 o en sus declaraciones de IS, IRNR o IRPF.
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