- In 2025, companies joining group taxation can transfer tax credits for IRES compensation.
- Credits can be transferred up to the IRES amount from the consolidated tax return, with a limit of 2 million euros.
- If the consolidating company uses more credits than allowed, recovery and penalties may apply.
- A consolidated company (Beta) can transfer its 2024 VAT credit to the group for 2025-2027.
- Credits can be transferred after they mature and used from the start of the tax period.
- The 2024 VAT credit can be used for the 2025 IRES advance payment.
- The credit cannot be reported in the 2025 or 2026 tax return models as it was not matured in 2025.
- The credit will be reported in the CNM 2026 model for the 2025 tax period.
Source: eutekne.info
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
