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A company spins off a business line through a special regime, and the new entity ceases to be a subsidiary of the tax group due to a reduction in the parent company's shareholding. The query examines whether the negative tax bases of said business line belong to the tax group or to the new entity.
Cuestión planteada
La base imponible negativa del ejercicio en que se produce la segregación no será del grupo de consolidación fiscal si la entidad resultante no reúne los requisitos para ser considerada dependiente del grupo al cierre del ejercicio. En este caso, la reducción de la participación indirecta de la dominante por debajo del 75% impide que la entidad sea parte del grupo.
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