Skip to content
V0917-16 ·10 March 2016 ·consulta-vinculante Medium impact
Tax

Entity group regime applicable if shareholding exceeds 50% and ensures effective control

An entity sought clarification on whether it met the requirements to apply the entity group regime, given it held more than a 50% stake in another company. The DGT ruled that, with a shareholding of 50.000000096%, the requirements are met provided that such stake allows for effective control over the subsidiary.

In 6 key points

Lifecycle

2016-03-10PublishedPublished 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