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A railway infrastructure concessionaire has enquired whether it meets the requirements to be classified as a small entity in 2014. The DGT has ruled that this depends on whether its turnover for the 2013 financial year was less than €10 million.
Cuestión planteada Si la entidad consultante cumple, para el período impositivo 2014, los requisitos previstos en el artículo 108 del texto refundido de la Ley del Impuesto sobre Sociedades.
Para aplicar los incentivos fiscales de las entidades de reducida dimensión en un periodo impositivo, el importe neto de la cifra de negocios del periodo inmediato anterior debe ser inferior a 10 millones de euros. En este caso, si la cifra de negocios de 2013, calculada según la normativa mercantil, fue inferior a dicho límite, la entidad tendrá esa consideración en 2014.
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