Special system of the group of entities
Skip information indexWhich are the subsidiary companies?
A subsidiary company, constituted of a businessperson or professional other than the parent company, is considered such in the following circumstances:
It is established in the tax's territory of application (Peninsular and Balearic Islands).
The parent company has a direct or indirect stake of at least 50% of the capital or voting rights. Said stake must be maintained throughout the calendar year.