The option for this regime must be made before the end of the year.

Under the tax consolidation regime, companies in the same group are taxed as if they were a single company. In this way, profits are made immediately:

  • The losses of some are offset against the profits of others in the same year (without having to wait for the loss-making companies to make a profit before offsetting them).
  • Even if there are no loss-making companies, this regime pays off: the obligation to document related-party transactions is practically eliminated, there is no obligation to withhold tax on transactions between group companies, etc.

For this regime to be applicable in 2023, it must be agreed by each and every one of the companies that are going to form part of the group (they must do so before the end of the 2022 financial year). And the parent company must also communicate the option to the tax authorities before the end of the current year.


If your company belongs to a group, contact us. We will check whether you can opt for this regime and what tax benefits you can obtain.