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V0428-16 ·3 February 2016 ·consulta-vinculante Medium impact
FISCAL

Filials and permanent establishments included in fiscal consolidation if shareholding reaches 75%

The consultant asks whether its Spanish subsidiaries and permanent establishments in Dutch subsidiaries should be included in its fiscal consolidation group under the new regulations. The DGT responds that they must be included if the sum of direct and indirect shareholdings reaches the required threshold.

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2016-02-03PublishedPublished 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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