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V4177-16 ·30 September 2016 ·consulta-vinculante Medium impact
Tax

Requirements for applying the group of entities regime and determining the taxable base for intra-group services

Whether a company with a 51% stake in another entity can apply the special group of entities regime. The DGT rules that this is possible provided that the requirements for financial, economic, and organisational links are met.

In 6 key points

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2016-09-30PublishedPublished 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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