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V3146-15 ·19 October 2015 ·consulta-vinculante Medium impact
Tax

Transformation of a real estate investment company enables integration into the tax consolidation group

A real estate investment company taxed at 1% undergoes a transformation to be taxed at the standard rate. The DGT has ruled that this transformation closes the tax period and that the entity may join the tax group as soon as the exclusion caused by the tax rate ceases to exist.

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2015-10-19PublishedPublished 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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