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V0431-21 ·1 March 2021 ·consulta-vinculante Medium impact
Tax

Rejection of a group's application to REDEME does not prevent a new registration request

A dominant entity sought clarification on the consequences of its group being rejected from REDEME after an entity failed to meet the requirements. The DGT clarified that rejection does not trigger the three-year ban that applies to exclusion.

In 6 key points

Lifecycle

2021-03-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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