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V1397-19 ·12 June 2019 ·consulta-vinculante Medium impact
Tax

DGT unable to rule on limitation of tax loss carryforwards due to inability to determine shareholder relationship

A company has requested a ruling on whether the indirect participation of a family group in an entity should be considered when applying the limitation on the offsetting of tax loss carryforwards. The DGT has stated it cannot issue a ruling as it is unable to determine whether a relationship exists between the shareholders and the entity.

In 6 key points

How it affects those involved

This ruling highlights the difficulty in applying tax loss limitations when the indirect ownership structure or the relationship between shareholders and the company cannot be clearly established, potentially affecting the ability to offset losses.

Lifecycle

2019-06-12PublishedPublished 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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