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V2808-15 ·28 September 2015 ·consulta-vinculante Medium impact
FISCAL

Filial Spanish and Dutch permanent establishments can be included in fiscal consolidation if shareholding reaches 75%

The consultant asks whether, under the new regulations, Spanish subsidiaries and permanent establishments of Dutch subsidiaries must be included in the fiscal consolidation group. The DGT responds that such entities are considered dependent if the sum of direct and indirect shareholdings reaches the required minimum percentage.

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2015-09-28PublishedPublished 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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