Skip to content
V2166-17 ·21 August 2017 ·consulta-vinculante Medium impact
Tax

Acquisition of a dominant entity allows group regime to be maintained until the year following the purchase

A query was raised regarding the effects on the group regime for entities when acquiring 100% of the shares of a dominant entity. The DGT ruled that the acquired entity may opt to join a new group as a dependent entity, with effects starting from 1 January of the following calendar year.

In 6 key points

Lifecycle

2017-08-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact