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V1610-16 14 April 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · entidad de nueva creación

Newly created entities in a commercial group cannot benefit from reduced tax rate

The DGT clarifies that entities newly created within a subordinate group under commercial law are not considered newly created and thus lose access to the special tax rate.

The question raised

Cuestión planteada 1º) Si las entidades consultantes forman grupo de subordinación en el sentido del vigente artículo 42 del Código de Comercio.

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