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V2813-15 ·28 September 2015 ·consulta-vinculante Medium impact
Tax

A non-resident entity cannot be a parent company in a tax group if it is not subject to an analogous tax

A query was raised regarding whether a non-resident entity can act as the parent company in a tax consolidation group. The DGT ruled that this is not possible because the entity is not subject to, nor does it file returns for, a tax identical or analogous to the Spanish Corporate Tax.

In 6 key points

How it affects those involved

This ruling limits the ability of non-resident companies to lead tax consolidation groups in Spain, requiring them to be subject to a comparable tax regime in their home jurisdiction.

Lifecycle

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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