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V0014-25 ·7 January 2025 ·consulta-vinculante Low impact
Tax

Rules for the deductibility of net financial expenses under the tax consolidation regime

The DGT confirms that a fiscal group may deduct financial expenses attributable to a subsidiary until the limit of prior periods' surplus operating profit is reached.

In 6 key points

How it affects those involved

Fiscal groups can now deduct financial expenses from a prior entity's surplus operating profit, up to the limit set by previous periods' surplus operating profit.

Lifecycle

2025-01-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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