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A company headquartered on the Peninsula with a permanent establishment in Ceuta asks whether it can benefit from the relief under Article 33 of the Corporate Income Tax Law, where its turnover is entirely with the Peninsula. The DGT confirms that such relief is applicable for revenues from the Ceuta establishment, subject to the legal limits.
Cuestión planteada Si dicha entidad podría aplicar por los 8 puestos de trabajo la bonificación prevista en el artículo 33 de la LIS, cuando el 100% de su facturación es con la Península.
Las entidades españolas que operan en Ceuta o Melilla mediante establecimiento permanente pueden aplicar la bonificación del 50 por ciento sobre la cuota íntegra correspondiente a las rentas obtenidas en dichos territorios. Se consideran rentas obtenidas en estos territorios aquellas que correspondan a actividades que determinen el cierre de un ciclo mercantil con resultados económicos. Para efectos de la bonificación, se entienden obtenidas en estos territorios las rentas hasta un importe de 50.000 euros por persona empleada con contrato laboral y a jornada completa, con un límite máximo de 400.000 euros.
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