{"id":7766,"date":"2020-11-20T13:03:38","date_gmt":"2020-11-20T13:03:38","guid":{"rendered":"https:\/\/lifeabogados.com\/?page_id=7766"},"modified":"2023-12-11T12:49:06","modified_gmt":"2023-12-11T12:49:06","slug":"tax-consolidation","status":"publish","type":"page","link":"https:\/\/lifeabogados.com\/en\/what-we-do\/tax\/tax-consolidation\/","title":{"rendered":"Tax consolidation"},"content":{"rendered":"\t\t
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Tax consolidation<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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Tax Consolidation Scheme<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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The Tax Consolidation Scheme is a voluntary taxation scheme that can be applied within the Corporate Income Tax as opposed to the accounting consolidation that would be compulsory.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Do you have any doubts? We can help you<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Send us your message using the form or call us on 911 433 038<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Requirements for the application of the Tax Consolidation Scheme<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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In order to benefit from the advantages of the Tax Consolidation Scheme, it is necessary to create a tax group formed by the group of Public Limited Companies, Private Limited Companies and Limited Partnerships resident in Spanish territory and which is formed by a parent company and other subsidiaries.<\/p>

Article 58 of the Spanish Corporate Income Tax Act establishes that a parent company is a company in which the percentage of ownership of the subsidiary is at least 75%, 70% of which are listed companies. In addition, it must have legal personality, be subject to and not exempt from corporate income tax and hold a majority of the voting rights of the subsidiaries. The requirements to be a subsidiary are simplified to being an entity in which the parent company has the largest shareholding or being permanent establishments of non-resident entities.<\/p>

A further requirement for the Tax Consolidation Scheme is that it will only be effective when agreed by each and every one of the entities that are to form part of the tax group. The application of this Scheme implies the absence of individual taxation, so that if there is no agreement, each of them will be taxed as an independent taxpayer when making their Corporate Income Tax and VAT settlements.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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We achieve the highest degree of success for our clients<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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Our clients, both SMEs and large companies, highlight the analytical skills and experience of our tax team as the cornerstones of their trust in our firm.<\/p>

We are specialists in restructuring processes and optimising your tax burden, as well as in the defence of your interests in litigation processes in this field.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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LIFE ABOGADOS GUIDE<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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CONTACT US<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Tax consolidation Tax Consolidation Scheme The Tax Consolidation Scheme is a voluntary taxation scheme that can be applied within the Corporate Income Tax as opposed to the accounting consolidation that would be compulsory. Do you have any doubts? We can help you Send us your message using the form or call us on 911 433 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":7724,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-7766","page","type-page","status-publish","hentry"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/lifeabogados.com\/en\/wp-json\/wp\/v2\/pages\/7766","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lifeabogados.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/lifeabogados.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/lifeabogados.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/lifeabogados.com\/en\/wp-json\/wp\/v2\/comments?post=7766"}],"version-history":[{"count":0,"href":"https:\/\/lifeabogados.com\/en\/wp-json\/wp\/v2\/pages\/7766\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/lifeabogados.com\/en\/wp-json\/wp\/v2\/pages\/7724"}],"wp:attachment":[{"href":"https:\/\/lifeabogados.com\/en\/wp-json\/wp\/v2\/media?parent=7766"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}