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V2200-15 ·16 July 2015 ·consulta-vinculante Medium impact
Tax

Fiscal group survives if dominant becomes dependent on a non-resident entity

The DGT confirms that a fiscal group does not dissolve when its dominant entity becomes dependent on a non-resident entity, and new dependent entities will be incorporated into the first tax period following the entry into force of the LIS.

In 6 key points

Lifecycle

2015-07-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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