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An entity inquired whether it met the requirements to apply the group of entities regime after planning to acquire the voting rights of three other entities dependent on a foreign holding company. The DGT responds that this is possible if effective control is guaranteed through more than 50% of the voting rights and if economic and organisational affiliation is established.
Cuestión planteada Si la entidad consultante cumple los requisitos subjetivos para la aplicación del régimen de grupo de entidades previsto en la Ley 37/1992.
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