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V1654-16 ·15 April 2016 ·consulta-vinculante Medium impact
FISCAL

To determine if a company is a patrimonial entity, consolidated group financial statements must be used

The query asks whether consolidated financial statements of subsidiaries should be used to apply the exemption for the transfer of shares. The DGT responds that the determination of non-affiliated assets and the patrimonial entity status must be based on the consolidated financial statements of the group's entities.

In 6 key points

Lifecycle

2016-04-15PublishedPublished 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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