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V3341-14 ·16 December 2014 ·consulta-vinculante Medium impact
Tax

Group fiscal status can be maintained in 2014; dominant entity to make fragmented payments

A company inquired whether it met the requirements to be a dominant society and form a fiscal group in 2014, and what would happen to its integration into another group in 2015. The DGT confirms it meets the 2014 requirements and that the obligation to make fragmented payments falls on the dominant entity.

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2014-12-16PublishedPublished 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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