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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.
Cuestión planteada Si podría aplicar la bonificación prevista en el artículo 33 de la LIS a todas la rentas generadas en Ceuta, al cerrarse el ciclo mercantil completo en Ceuta sin trabajadores por cuenta ajena.
Para el comercio al por mayor, se entienden obtenidas en Ceuta o Melilla las rentas cuando la actividad se organice, dirija, contrate y facture a través de un lugar fijo de negocios en dichos territorios que cuente con los medios materiales y personales necesarios. La aplicación de la bonificación requiere que las rentas deriven de actividades que cierren un ciclo mercantil con resultados económicos. La comprobación del cumplimiento de estos requisitos de hecho corresponde a la Administración Tributaria.
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