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V4326-16 ·7 October 2016 ·consulta-vinculante Medium impact
Tax

The absorbing entity succeeds to the absorbed entity's tax consolidation option

A query was raised regarding whether the tax consolidation agreements of an absorbed entity remain valid for the absorbing entity following a merger. The DGT ruled that, in cases of universal succession, the absorbing entity succeeds to the position of the absorbed entity.

In 6 key points

Lifecycle

2016-10-07PublishedPublished 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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