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V3555-15 17 November 2015 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · bonificación

Bonus on revenues in Ceuta or Melilla possible with fixed business location

A business association asks whether an entity with a mainland address can claim the bonus under article 33 of the LIS for its revenues in Ceuta, operating without employing staff on behalf of third parties but closing the commercial cycle there. The DGT states that in wholesale trade, the bonus applies if the activity is organised, directed, contracted and invoiced from a fixed business location in those territories, with necessary material and human resources.

The question raised

Question posed: Whether the tax relief provided for in Article 33 of the LIS could be applied to all income generated in Ceuta, as the complete commercial cycle is closed in Ceuta without employees on payroll.

The DGT's ruling

For wholesale trade, income is understood to be obtained in Ceuta or Melilla when the activity is organized, managed, contracted, and invoiced through a fixed establishment in said territories that possesses the necessary material and human resources. In the specific case, the entity may apply the tax relief if it has a fixed establishment in Ceuta where it carries out said management with the necessary resources. The verification of compliance with these factual requirements is the responsibility of the Tax Administration.

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