Skip to content
V2378-14 ·11 September 2014 ·consulta-vinculante Medium impact
Tax

Dissolution of a tax consolidation group via merger by absorption entails the integration of pending eliminations

A query was raised regarding whether a cross-border merger by absorption that dissolves the parent company of a tax consolidation group requires the integration of pending eliminations. The DGT ruled that the dissolution of the parent company dissolves the group and triggers the effects of Article 81 of the TRLIS.

In 6 key points

Lifecycle

2014-09-11PublishedPublished 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