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V3781-15 ·30 November 2015 ·consulta-vinculante Medium impact
Tax

A branch ceasing activity in 2015 should not be included in the consolidated group

The DGT responds that a branch not constituting a permanent establishment due to closure of activity should not be included in the consolidated group following a change in the dominant entity in 2015.

In 6 key points

How it affects those involved

Branches ceasing operations in 2015 are excluded from the consolidated group if they no longer constitute a permanent establishment.

Lifecycle

2015-11-30PublishedPublished 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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