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V2306-22 ·2 November 2022 ·consulta-vinculante Medium impact
Tax

Gains from property transfers between entities in a tax consolidation group must be eliminated

A group company sells a property to a bank, which then leases it via financial lease to another company within the same group. The DGT has ruled that, as this is an internal transaction between group entities, the gain from the sale must be eliminated when calculating the consolidated tax base.

In 6 key points

How it affects those involved

This ruling ensures that intra-group transactions do not artificially inflate the consolidated tax base, reinforcing the principle of economic reality in tax consolidation.

Lifecycle

2022-11-02PublishedPublished 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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