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V1069-15 ·8 April 2015 ·consulta-vinculante Medium impact
Tax

Tax consolidation groups with credit institutions may retain their regime in 2015

The DGT confirms that fiscal consolidation groups comprising credit institutions and other entities may continue applying the regime in 2015 without new agreements, provided the dominant entity remains a Spanish resident or becomes a non-resident, with specific conditions outlined.

In 6 key points

How it affects those involved

Groups combining credit institutions and other entities can maintain their tax consolidation regime in 2015 under defined conditions based on the resident status of the dominant entity.

Lifecycle

2015-04-08PublishedPublished 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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