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A query was raised regarding whether a limited partnership can act as the parent entity within a tax consolidation regime. The DGT ruled that it can, provided it meets the requirements of legal personality and tax liability.
Cuestión planteada Si X puede seguir siendo la entidad dominante del grupo fiscal.
La exigencia de personalidad jurídica del artículo 58.2.a de la LIS prevalece sobre la forma jurídica de las entidades del grupo del artículo 58.1. Por tanto, ser una sociedad comanditaria simple no impide ser entidad dominante si tiene personalidad jurídica propia y está sujeta y no exenta al Impuesto sobre Sociedades. La entidad podrá ser dominante junto a sus dependientes si cumplen los requisitos del artículo 58 de la LIS.
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