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V0113-25 ·7 February 2025 ·consulta-vinculante Low impact
Tax

No connection exists between entity X and entities AG, IT, CCM and GP according to the facts stated

The DGT confirms no direct or indirect ownership or administration links, but cannot determine if group affiliation or shareholder identity exists due to missing data.

In 6 key points

How it affects those involved

No tax linkage established between the entities; further data needed to assess group or shareholder ties.

Lifecycle

2025-02-07PublishedPublished 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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