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A query was raised regarding whether two companies forming a group could apply small business incentives following a merger. The DGT determined that, as the joint turnover has exceeded €10 million since 2011, the entity resulting from the merger is ineligible for such incentives in 2015.
Cuestión planteada Si resulta de aplicación a las sociedades A y B el régimen especial de los incentivos fiscales para las empresas de reducida dimensión del Impuesto sobre Sociedades en el ejercicio 2015.
Para aplicar los incentivos de reducida dimensión, la cifra de negocios del grupo de sociedades debe ser inferior a 10 millones de euros. Aunque existe una excepción que permite mantener los incentivos durante tres ejercicios tras superar dicho límite, esta requiere haber cumplido las condiciones de reducida dimensión en el año del exceso y en los dos anteriores. En este caso, al superar el límite conjunto desde 2011, la entidad resultante de la fusión en 2015 no cumple el requisito de cifra de negocios.
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