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V2182-22 ·18 October 2022 ·consulta-vinculante Medium impact
Tax

Dissolution of a tax group due to loss of dominant status triggers Art. 74.1 LIS effects if integration into a new group is partial

A query was raised regarding the consequences of a tax group's dissolution when the dominant entity becomes a subsidiary of a foreign company. The DGT has determined that if the integration of the subsidiaries into the new group is only partial, the general dissolution rules apply rather than the rules for integration into another group.

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2022-10-18PublishedPublished 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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