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V2896-15 ·6 October 2015 ·consulta-vinculante Medium impact
Tax

The exclusion of a company from the tax consolidation group does not constitute a breach of the investment maintenance requirement

A query is made as to whether the exit of companies that carried out the reinvestment from the tax consolidation group constitutes a breach of the asset maintenance requirement. The DGT responds that there is no breach if the reinvested element remains in the assets of the entity that carried out the reinvestment.

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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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