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V5421-16 ·22 December 2016 ·consulta-vinculante Medium impact
Tax

Pending eliminations regime does not apply if incorporation into a new tax group is partial

A query was raised regarding the status of pending eliminations when only some companies within a tax group join another group. The DGT ruled that Article 74.3 of the LIS is not applicable if the integration of the subsidiary entities is only partial.

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2016-12-22PublishedPublished 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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