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The consultant asks whether selling all shares in a subsidiary (X1) to an external company (LuxCo2) would result in the exclusion of that subsidiary and other group-dependent entities. The DGT responds that no exclusion will occur as long as the required ownership and voting rights are preserved.
Cuestión planteada 1. Confirmación de que la transmisión del 100% de las participaciones de X1 a LuxCo2 por parte de X, no conllevaría la exclusión de la sociedad X1, ni de las sociedades en las que participa en X1 (A y B), toda vez que la sociedad dominante del grupo (X hasta 31 de diciembre de 2015 o NR1 desde el 1 de enero de 2016) poseerá de forma indirecta durante todo el período impositivo en cuestión al menos el 75% del capital social y mayoría de derechos de voto de X1, A y B.
La venta de las participaciones de la entidad X1 no impedirá que las sociedades X1, A y B mantengan su condición de entidades dependientes del grupo fiscal. Para ello, se deben cumplir los requisitos de participación y derechos de voto del artículo 58.3 de la LIS y no concurrir las causas de exclusión del artículo 58.4. Este criterio se aplica con independencia de si la nueva sociedad adquirente es constituida o adquirida por la entidad dominante o por un tercero, siempre que se cumplan los requisitos legales.
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