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V2992-16 ·28 June 2016 ·consulta-vinculante Medium impact
Tax

Loss of dominant entity status ends fiscal group and requires new consolidation agreements

A consulting company ceases to be the dominant entity in its fiscal group following a share restructuring. The DGT states this results in the extinction of the current fiscal group and necessitates new agreements among entities for the new group.

In 6 key points

How it affects those involved

The loss of dominant entity status triggers the dissolution of the existing fiscal group, requiring all entities to re-establish consolidation agreements under the new group structure.

Lifecycle

2016-06-28PublishedPublished 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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