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V3440-15 ·11 November 2015 ·consulta-vinculante Medium impact
Tax

The possibility of applying small entity incentives depends on not being classified as a patrimonial entity

The inquiry asks whether an entity may benefit from small entity incentives and whether it may declare received dividends as exempt. The DGT responds that the classification as a patrimonial entity depends on the average of the group's consolidated balance sheets and that dividends from a resident entity satisfy the participation requirement.

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2015-11-11PublishedPublished 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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