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V0164-21 ·3 February 2021 ·consulta-vinculante Medium impact
Tax

Requirements for applying the group of entities regime: effective control and affiliation

An entity inquired whether it met the requirements to apply the group of entities regime after planning to acquire the voting rights of three other entities dependent on a foreign holding company. The DGT responds that this is possible if effective control is guaranteed through more than 50% of the voting rights and if economic and organisational affiliation is established.

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2021-02-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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