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V1610-16 ·14 April 2016 ·consulta-vinculante Medium impact
Tax

Newly created entities in a commercial group cannot benefit from reduced tax rate

The DGT clarifies that entities newly created within a subordinate group under commercial law are not considered newly created and thus lose access to the special tax rate.

In 6 key points

Lifecycle

2016-04-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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