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A parent company plans to acquire a 51% stake in two companies in which it already holds interests as part of a restructuring process. The Directorate-General for Taxes (DGT) addresses whether this allows for compliance with the subjective requirements of the VAT Special Group of Entities Regime.
Cuestión planteada Cumplimiento de los requisitos subjetivos para la aplicación del Régimen Especial del Grupo de Entidades previsto en la Ley 37/1992.
Para aplicar el régimen especial, la entidad dominante debe tener el control efectivo sobre las dependientes mediante una participación superior al 50% en el capital o derechos de voto. Al adquirir un 51%, se cumple el requisito de vinculación financiera, lo que permite presumir la vinculación económica y organizativa, salvo prueba en contrario. Cada entidad dependiente solo puede tener una única entidad dominante para no contravenir la naturaleza del régimen.
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