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V2164-16 ·19 May 2016 ·consulta-vinculante Medium impact
Tax

A new tax group may be formed after losing dependent entity status within another group

The taxpayer asks whether a new tax group can be formed following the sale of a shareholding that reduces the control of the current parent entity. The DGT confirms that, upon losing dependent status, entities exit the previous group and may form a new one provided they meet the legal requirements.

In 6 key points

Lifecycle

2016-05-19PublishedPublished 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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