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V0677-20 3 April 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de grupo de entidades

A holding company may apply the special group of entities regime during the year of a share contribution

A query was raised regarding whether a holding company and its subsidiaries can apply the special group of entities regime in the year they contribute their shares to a new common company. The DGT ruled that the holding company cannot join the new company's group until the following year; however, it can apply the regime within its own group from the date of the contribution, provided it communicates the new composition in December of the previous year.

The question raised

Cuestión planteada Efectos en el Régimen Especial de Grupo de Entidades en el de la entidad holdging como consecuencia de la operación de aportación de sus participaciones a una sociedad común integrada en otro régimen especial de grupo de entidades.

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