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V4137-15 ·23 December 2015 ·consulta-vinculante Medium impact
Tax

The fiscal group does not cease if the dominant entity changes to a non-resident in Spain

The consultant asks whether transferring shares in 2015 extinguishes their fiscal group. The DGT responds that the group remains intact because the new dominant entity is a non-resident and the group's structure remains unchanged.

In 6 key points

Lifecycle

2015-12-23PublishedPublished 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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