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V1941-16 ·5 May 2016 ·consulta-vinculante Medium impact
Tax

Acquiring a majority stake in a dominant entity requires waiting until the following year to apply the group regime

A company acquires a 54% stake in an entity that is already dominant within a VAT group. The DGT clarifies that, as this is not a merger, the integration of the new subsidiary will only take effect from 1 January of the following calendar year.

In 6 key points

Lifecycle

2016-05-05PublishedPublished 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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