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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 47 results.
A cooperativa fiscalmente protegida cannot be a dominant entity in a fiscal group
V5210-26
Cooperative cannot be dominant entity if dependents have different tax treatment
V5208-26
SA and SB could form a fiscal group if article 58 of the LIS requirements are met
V5195-26
Una fundación puede integrarse en el régimen especial del grupo de entidades del IVA si tiene la condición de empresario o profesional
V5135-26
Change of dominant entity in a fiscal group by acquisition of control
V0256-26
A association may be a dominant entity under the VAT group regime
V2468-25
Fusion of a sole dependent entity extinguishes fiscal group, triggering proportional credit allocation and fiscal subrogation
V1960-25
Entities joining a VAT group can compensate prior period quotas in Form 322
V1008-25
Dependent entity's pre-joining compensation charges may be included in the consolidated self-assessment
V1006-25
Total split of a dominant entity extinguishes the fiscal group and applies extinction rules under article 74.1 LIS
V0483-25
Fiscal neutrality may apply to share exchange in corporate reorganisation
V1972-23
Possibility of eligibility for the special merger regime subject to compliance with commercial requirements and Article 76.1 of the LIS
V1477-23
No obligation to submit country-by-country data if not within the group
V1767-21
Group entity special regime can be maintained after listing
V2151-20
Requisitos para la aplicación del régimen especial de canje de valores en el Impuesto sobre Sociedades
V1460-18
Posibilidad de aplicar el régimen especial en operaciones de canje de valores y escisión parcial financiera bajo el cumplimiento de requisitos legales
V1459-18
La sucursal no debe incluirse en el grupo fiscal si se procede a su cierre en el primer período impositivo iniciado a partir del 1 de enero de 2015
V0161-17
Requisitos para aplicar el régimen especial de fusiones y aportaciones no dinerarias en el Impuesto sobre Sociedades
V5223-16
Requisitos para la aplicación del régimen especial de canje de valores y la necesidad de motivos económicos válidos
V5111-16
La reversión de pérdidas por deterioro en consolidación fiscal se aplica a las deducidas en el propio grupo fiscal
V5064-16
Deducibilidad de gastos financieros por préstamos intragrupo para la adquisición de participaciones: requisitos de motivos económicos válidos
V5023-16
The transitional provision 25 of the LIS does not apply, but Article 74.3 is applicable for fiscal neutrality in group integrations
V4755-16
Possibility of maintaining group entity special regime after share swap with foreign subsidiary
V4320-16
Requisitos de la exención por doble imposición en la transmisión de participaciones
V4238-16
Loss of dominant entity status ends fiscal group and requires new consolidation agreements
V2992-16
Posibilidad de aplicar el régimen especial de canje de valores bajo el cumplimiento de los requisitos del artículo 80 de la LIS
V2756-16
Análisis de la continuidad del grupo fiscal ante cambios en la titularidad de la entidad dominante
V2102-16
Requisitos para que una entidad no residente sea considerada dominante en un grupo fiscal
V1813-16
A Luxembourg SICAR cannot be a controlling entity in a Spanish fiscal group without majority voting rights
V1083-16
Filials and permanent establishments included in fiscal consolidation if shareholding reaches 75%
V0428-16
Determinación del beneficio operativo para el límite de deducibilidad de gastos financieros en el régimen de consolidación fiscal
V0353-16
Transfer of shares in a subsidiary does not trigger tax exclusion if indirect control is maintained
V0108-16
The fiscal group does not cease if the dominant entity changes to a non-resident in Spain
V4137-15
Transformation of a cooperative into a limited liability company does not affect its status as a dependent entity in a fiscal group
V4086-15
A branch ceasing activity in 2015 should not be included in the consolidated group
V3781-15
Requisitos para la aplicación del régimen fiscal especial de fusiones
V3535-15
Posibilidad de constitución de grupos fiscales bajo una entidad dominante no residente
V3443-15
Dividend exemption possible if participation and foreign taxation conditions met
V3350-15
Designación de la entidad representante en grupos fiscales con entidad dominante no residente
V3324-15
La pérdida de la condición de dominante por una entidad no residente no extingue el grupo de consolidación fiscal
V2938-15
A dependent entity cannot withdraw from a fiscal consolidation group once the regime is chosen
V2888-15
Filial Spanish and Dutch permanent establishments can be included in fiscal consolidation if shareholding reaches 75%
V2808-15
La LIS es aplicable a los ejercicios que se inicien a partir del 1 de enero de 2015
V2274-15
Fiscal group survives if dominant becomes dependent on a non-resident entity
V2200-15
Tax consolidation groups with credit institutions may retain their regime in 2015
V1069-15
Group fiscal status can be maintained in 2014; dominant entity to make fragmented payments
V3341-14
Management trusts between a company and its sole shareholder are deemed linked transactions
V1121-14
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