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A company sought clarification on whether the turnover of entities that left the tax group before June 2016 should be included when applying the increased tax rate and the minimum percentage for instalment payments. The Directorate General for Taxes (DGT) ruled that, as these entities are no longer dependent, their turnover must be excluded from the calculation of the tax group's net amount.
Cuestión planteada Si al objeto de determinar si le corresponde aplicar el tipo de gravamen incrementado y el porcentaje mínimo a ingresar aprobados por el Real Decreto-ley 2/2016, debe tenerse en cuenta el sumatorio del importe neto de la cifra de negocios de 2015 de las sociedades que componen el grupo fiscal o si, por el contrario, debe tenerse en cuenta también el de las sociedades excluidas del mismo por haber sido transmitidas sus participaciones sociales, teniendo en cuenta que dicha exclusión se produjo con anterioridad al 30 de septiembre de 2016.
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