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V2026-14 ·28 July 2014 ·consulta-vinculante Medium impact
Tax

Companies in insolvency proceedings may join a tax group if the agreement does not limit management powers

A query was raised regarding whether an entity in insolvency proceedings can be part of a tax consolidation group following the approval of an agreement. The DGT ruled that if the agreement does not impose limitations on the directors' powers of administration and disposal, the insolvency situation is considered resolved.

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2014-07-28PublishedPublished 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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