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V1191-19 ·29 May 2019 ·consulta-vinculante Medium impact
Tax

Participation of a foundation in a commercial company does not affect its special tax regime

A foundation has enquired whether establishing a commercial company wholly owned by it would affect its special tax regime. The DGT has ruled that Law 49/2002 does not prevent the application of said regime simply due to participation in commercial entities.

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2019-05-29PublishedPublished 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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