The companies that are part of a group of companies and, until 2021, have been able to benefit from the criterion established by the Supreme Court ruling 356/2018 of March 6, 2018, which considered that, if the group companies had no obligation to consolidate accounting, the group’s turnover could not be taken as a reference base to pay the IAE, but the individual turnover of each company, which will be affected by the following change:
Law 11/2021, of July 9, on measures to prevent and fight tax fraud, of transposing Directive (EU) 2016/1164, of the Council, of July 12, 2016, which establishes rules against the practice of tax avoidance that directly affect the operation of the internal market, of modification of various tax regulations and the regulation of gambling, has modified in its fifteenth article the wording of letter c) of paragraph 1 of article 82 of the Consolidated Text of the Local Tax Law, approved by Royal Legislative Decree 2/2004, of March 5.
Indeed, among many other things, the aforementioned Law 11/2021 modifies the text that until now was in force regarding the consideration in the IAE of the net amount of turnover when a company belongs to a group, in the sense of article 42.1 of the Code of commerce, and the novelty is that the amended standard now expressly mentions: “regardless of the obligation of accounting consolidation“
This means that, for the years 2022 onwards, in the cases of groups of companies, it will be necessary to return to the previous consideration: if there is control between them, either direct or indirect, it is going to have to be added the net amount of the turnover of all of them and that is going to be the one that is going to be considered for all of them, regardless of the individual turnover of each one of the components of the group.
This implies, in turn, that, during the month of December, it should be analyzed the need to communicate the additions or variations that can be detected, through model 840 or similar, as well as through model 848 during the month of January to communicate the group’s turnover.
For any questions or to obtain more information in this regard, do not hesitate to contact us.