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A query was raised regarding the procedure when two tax groups sharing the same parent entity (resident in the Basque Country) must unify following the entry into force of the Corporate Income Tax Act. The Directorate General for Taxes (DGT) ruled that both must be integrated into a single group, allowing for the dissolution of one so that its subsidiaries can be incorporated into the other.
Cuestión planteada 1. Si, tras la entrada en vigor de la nueva Ley del Impuesto sobre Sociedades, uno de los dos grupos fiscales descritos no se extinguirá mientras que el otro sí lo hará por integrarse en el primero.
La entidad dominante residente en el País Vasco se equipara a una no residente para el régimen de consolidación fiscal. Si existen dos grupos fiscales con esta misma entidad dominante, deben integrarse en uno solo. Esto permite que uno de los grupos se extinga y sus sociedades dependientes se integren en el grupo que subsiste. En este caso, se aplicarán los efectos previstos en el artículo 74.3 de la LIS.
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