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V0875-15 23 March 2015 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · consolidación fiscal

Entities subject to the general tax rate are excluded from a tax group if a group is formed solely by credit institutions

A query was raised regarding whether non-credit institutions within a tax group would be excluded from the group under the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) explains that, due to differences in tax rates, there are two options for configuring a tax group.

The question raised

Cuestión planteada 1. Si las sociedades integrantes del grupo fiscal X que no tienen la consideración de entidades de crédito, saldrían del grupo fiscal con arreglo al artículo 58 de la Ley del Impuesto sobre Sociedades.

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