ICONOS FINALES-TRAZADOS

BASQUE COUNTRY AND NAVARRE: Opting for the group regime has advantages?

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Of course it does. To access them, remember that the option must be exercised before the end of the year.

Under this regime, companies within the same group are taxed as if they were one single entity. This way, immediate benefits are achieved:

✔ Losses from some companies can be offset by profits from others in the same fiscal year (without having to wait for the companies that incurred losses to generate profits in order to offset them).

✔ Even if there are no companies with losses, this regime is worthwhile: the obligation to document related-party transactions is practically eliminated, there is no obligation to withhold taxes on transactions between group companies, etc.

For this regime to apply in 2026, all the companies that will be part of the group must agree before the end of the 2025 fiscal year. The group's representative company must also communicate the option to the Tax Office before the end of the fiscal year.

Our professionals will analyze whether it is convenient for you to opt for the group regime and will explain the advantages you will obtain with its application.
BASQUE COUNTRY AND NAVARRE: Opting for the group regime has advantages?

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