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V4755-16 ·10 November 2016 ·consulta-vinculante Medium impact
Tax

The transitional provision 25 of the LIS does not apply, but Article 74.3 is applicable for fiscal neutrality in group integrations

The DGT determines that transitional provision 25 of the LIS does not apply due to situations arising after the fact, but Article 74.3 of the LIS is applicable to ensure fiscal neutrality in group integrations.

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2016-11-10PublishedPublished 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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