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V1006-25 ·12 June 2025 ·consulta-vinculante Low impact
Tax

Dependent entity's pre-joining compensation charges may be included in the consolidated self-assessment

A consultancy firm asks whether compensation charges from a dependent entity generated before joining the group special regime can be offset by the parent entity. The DGT confirms that yes, provided such charges are included in individual self-assessments prior to the consolidated self-assessment.

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2025-06-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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