Skip to content
V4086-15 ·21 December 2015 ·consulta-vinculante Medium impact
Tax

Transformation of a cooperative into a limited liability company does not affect its status as a dependent entity in a fiscal group

A cooperative inquired whether its transformation into a limited liability company during the fiscal year affected its membership in a fiscal consolidation group. The DGT responds that, as the legal personality remains unchanged and the participation requirements are met, the entity retains its status as a dependent entity.

In 6 key points

Lifecycle

2015-12-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact