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V4320-16 6 October 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de grupo de entidades

Possibility of maintaining group entity special regime after share swap with foreign subsidiary

A dominant entity plans to establish a UK subsidiary via a share swap, transferring 100% of its current subsidiary holdings. Tax authorities state the dominant entity may continue applying the special group regime if it maintains indirect control exceeding 50%.

The question raised

Cuestión planteada Efectos de la operación de canje de valores en el Régimen Especial de Grupo de Entidades

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