Partner-attended · reply within 24 business hours
Corporate transactions, capital markets and strategic deals.
Independent assessment and rigorous valuation of assets and businesses.
Business reinvention, sustainability and wealth management.
Corporate governance, succession and transformation
International tax planning and cross-border structuring.
Regulatory compliance and tax reporting obligations.
Special regimes for individuals and digital assets.
Tax defense and wealth taxes
Corporate immigration, ICT transfers, investor residency, digital nomad and regularisation.
Employment relations, mobility and regulatory protection.
Protection, compliance and digital resilience
Data protection, DPO and AI regulation
Company formation, contracts, shareholder agreements and corporate operations.
Contracts, dismissals, redundancies and labour court representation.
Insolvency proceedings, fresh start, micro-enterprise procedure and dissolution.
Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
Entity management, governance and personnel administration.
Incorporation, incentives and business acceleration.
Risk management, continuity and recovery
New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
The taxpayer asks whether they can apply the tax consolidation regime to a new group from 2015 and whether consolidation agreements are merely formal. The DGT rules that this is not possible if the parent company's shareholding falls below the legal thresholds and clarifies that notifying these agreements is a formal obligation.
Cuestión planteada 1º) Si resultaría de aplicación el régimen de consolidación fiscal al nuevo grupo formado por la sociedad dominante T y las sociedades dependientes R, D, A y G. desde el propio ejercicio 2015 de acuerdo con lo establecido en el artículo 58 de la LIS.
Para aplicar la consolidación fiscal, la sociedad dominante debe mantener una participación de al menos el 75% del capital y la mayoría de los derechos de voto durante todo el período impositivo. Si la participación cae por debajo de estos umbrales, la entidad deja de ser dominante y no puede aplicar el régimen. Por otro lado, la comunicación de los acuerdos de consolidación es una obligación formal cuya falta de cumplimiento no impide la aplicación del régimen, pero conlleva sanciones.
Partner-attended · reply within 24 business hours
Quick message
We reply within 24 business hours. Confidential handling guaranteed.
Google Meet
Direct slot with the partner. Complimentary consultation · no commitment · cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Request callback
Tell us a time window and a phone number. A partner will call you back during the chosen slot.
< 24 h reply · direct with partner
Have a specific question? Tell us your situation in a sentence or two — a partner will reply within 24 business hours.
Complimentary 30-minute meeting with the partner responsible for your area. Google Meet or in person. Cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Tell us your preferred time slot and a phone number. A partner will call you back — no hold queues, no gatekeepers.
We use our own and third-party cookies to improve your experience. More information
Essential for the website to function. Cannot be disabled.
Help us understand how you use the site to improve it.
Enable relevant content and advertising.