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V1273-14 ·13 May 2014 ·consulta-vinculante Medium impact
Tax

Special group of entities regime may be maintained if the parent company is a mixed holding

A parent company of a group transformed into a banking foundation and requested clarification on whether it could continue to apply the special group of entities regime. The DGT ruled that, as it performs management and administration activities, it retains its status as a trader and may continue to act as the parent company.

In 6 key points

How it affects those involved

This ruling provides legal certainty for banking foundations that act as parent companies, confirming they can maintain special tax regimes provided they continue to engage in economic activities.

Lifecycle

2014-05-13PublishedPublished 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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