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The taxpayer inquired whether the transfer of support service contracts and changes to internal governance affect the special VAT group regime. The DGT ruled that if effective control is maintained through shareholding or voting rights, the requirements of the regime can continue to be met.
Cuestión planteada Cumplimiento de los requisitos subjetivos para la aplicación del régimen de grupo de entidades previsto en la Ley 37/1992 tras la cesión del contrato de prestación de servicios de apoyo a la entidad alemana y la nueva regulación del sistema de gobierno interno de la entidad consultante.
Para aplicar el régimen especial de grupo de entidades, debe existir vinculación financiera, económica y organizativa entre la entidad dominante y sus dependientes. La cesión de contratos de servicios de apoyo o cambios en el sistema de gobierno interno no alteran la condición de entidad dominante si se mantiene la mayoría del capital o derechos de voto que garantice el control efectivo. Se presume la vinculación económica y organizativa si existe la financiera, salvo prueba en contrario.
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