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The consultant asks whether the IAE exemption applies due to business turnover below one million euros, considering activities separately. The DGT responds that this is not possible, as business turnover must be assessed based on all the economic activities carried out by the taxpayer.
Cuestión planteada La consultante desea saber si en el ejercicio 2017 es aplicable la exención prevista en el artículo 82.1.c) del TRLRHL, atendiendo al hecho de que en el año 2015 la actividad relativa al grupo 681 no superó el millón de euros de INCN, y en el año 2017 la actividad del epígrafe 671.4 ya no la ejerce.
Para la aplicación de la exención del artículo 82.1.c) del TRLRHL, el importe neto de la cifra de negocios se determina considerando el conjunto de las actividades económicas ejercidas por el sujeto pasivo. En el caso de sujetos pasivos del Impuesto sobre Sociedades, el importe a tener en cuenta es el del período impositivo cuyo plazo de presentación de declaraciones hubiese finalizado el año anterior al del devengo del impuesto. Por tanto, no es posible considerar de forma aislada cada una de las actividades para la exención.
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