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V3220-16 ·11 July 2016 ·consulta-vinculante Medium impact
Tax

New entities subject to Navarre's regional tax rules cannot be added to a tax consolidation group

A parent company subject to Navarre's regional tax regulations has enquired whether it can add new subsidiary entities, subject to both regional and state regulations, to its tax group. The Directorate General of Taxes (DGT) has ruled that only regional entities that were already part of the group prior to 2015 may be maintained.

In 6 key points

How it affects those involved

This ruling limits the expansion of tax consolidation groups for companies operating under Navarre's specific economic agreement, preventing the inclusion of new regional entities into existing groups.

Lifecycle

2016-07-11PublishedPublished 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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