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V0673-20 ·3 April 2020 ·consulta-vinculante Medium impact
Tax

A holding company may apply the special group of entities regime in the year of its acquisition

A query was raised regarding whether a holding company and its subsidiaries can apply the special group of entities regime in the same year that a third company acquires them. The DGT ruled that they cannot be integrated into the acquirer's group until the following year, but they may maintain their own regime if the option was communicated in December of the previous year.

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Lifecycle

2020-04-03PublishedPublished 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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