Skip to content
V0646-22 ·25 March 2022 ·consulta-vinculante Medium impact
Tax

Inactivity of a subsidiary does not prevent its inclusion in a tax group

A query was raised regarding whether the lack of activity by a company belonging to a tax group results in the loss of its membership status. The DGT has ruled that inactivity does not constitute grounds for exclusion from the tax consolidation regime.

In 6 key points

Lifecycle

2022-03-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact