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V0256-26 6 February 2026 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · consolidación fiscal

Change of dominant entity in a fiscal group by acquisition of control

The DGT explains that a fiscal consolidation group does not cease when a non-resident acquires control of the current dominant entity, and the new entity may become the dominant one in the next tax period.

The question raised

Question raised

The DGT's ruling

If the parent entity loses its status, the tax group is not extinguished if the parent entity was not resident in Spain and the consolidation conditions are maintained. The new parent entity shall be the one that meets the requirements for participation and voting rights from the beginning of the following tax period. The subsidiaries of the new parent entity must be integrated into the group with effect from said period.

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