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V1943-18 ·29 June 2018 ·consulta-vinculante Medium impact
Tax

A company may join a group of entities regime if effective control is held through a majority of voting rights

The consultation examines whether a company can be part of a VAT group of entities if its indirect stake is below 50% but it holds a majority of voting rights. The DGT rules that this is possible provided that such a majority of voting rights allows for effective control over the investee entity.

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Lifecycle

2018-06-29PublishedPublished 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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