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V0646-22 25 March 2022 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · grupo fiscal

Inactivity of a subsidiary does not prevent its inclusion in a tax group

A query was raised regarding whether the lack of activity by a company belonging to a tax group results in the loss of its membership status. The DGT has ruled that inactivity does not constitute grounds for exclusion from the tax consolidation regime.

The question raised

Whether the inactivity of any of the companies that form part of the tax group implies the loss of its status as a member of the tax group

The DGT's ruling

Article 58 of the LIS establishes the circumstances that entail the exclusion from a tax group, but does not include the lack of economic activity. Therefore, companies that meet the requirements of being subsidiaries must be part of the tax group, regardless of whether they are inactive.

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