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The consultant asks whether its Spanish subsidiaries and permanent establishments in Dutch subsidiaries should be included in its fiscal consolidation group under the new regulations. The DGT responds that they must be included if the sum of direct and indirect shareholdings reaches the required threshold.
Cuestión planteada Si conforme a las nuevas reglas de consolidación, y suponiendo que a fecha de cierre del ejercicio 2015 se mantengan las mismas participaciones accionariales descritas, el perímetro de consolidación de su grupo fiscal se verá alterado con respecto al vigente para el ejercicio 2014, y en particular si deberán integrarse en el mismo las filiales españolas y establecimientos permanentes de filiales Holandesas del Grupo mencionado.
Para determinar la participación en entidades controladas directa e indirectamente, se deben sumar los porcentajes de participación directa e indirecta. Si dicha suma alcanza al menos el 75 por ciento del capital social (o el 70 por ciento si las acciones cotizan en mercado regulado), las filiales españolas y los establecimientos permanentes de entidades no residentes se consideran entidades dependientes del grupo fiscal.
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