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V2888-15 ·6 October 2015 ·consulta-vinculante Medium impact
Tax

A dependent entity cannot withdraw from a fiscal consolidation group once the regime is chosen

The DGT confirms that, as the consolidation regime is voluntary, once selected, it applies to all companies meeting the requirements.

In 6 key points

How it affects those involved

Companies that have opted into the consolidation regime cannot later opt out, and the regime applies uniformly to all qualifying entities.

Lifecycle

2015-10-06PublishedPublished 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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