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V1821-23 ·23 June 2023 ·consulta-vinculante Medium impact
Tax

Possibility of applying the special group of entities regime following an absorption by a branch

A controlling entity of a VAT group will be absorbed by an EU entity, with its holdings being assigned to a branch in Spain. The DGT is consulted on whether the subsidiaries can remain under the special regime under the new structure.

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2023-06-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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