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V3259-15 ·23 October 2015 ·consulta-vinculante Medium impact
Tax

Small-scale entity tax incentives cannot be applied if the controlling partner of an EAI exceeds €10 million in turnover

A consulting entity inquired whether an Economic Interest Grouping (EAI) could apply small-scale tax incentives through a statutory agreement that alters the distribution of voting rights. The Directorate-General for Taxes (DGT) ruled that determining the control of an EAI for turnover calculation purposes depends on economic control and the distribution of profits, rather than voting rights.

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2015-10-23PublishedPublished 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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