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A query was raised regarding whether a company (A2) could form a new tax consolidation group following the entry of an investor that reduces its current parent company's stake. The DGT ruled that if the parent company loses its status as the controlling entity over A2 by failing to maintain the minimum percentage throughout the entire tax year, A2 may become the controlling entity of its own tax group.
Cuestión planteada En caso de que durante el ejercicio 2015 finalmente se produzca la entrada en el capital del nuevo inversor en un porcentaje superior al 25% según lo descrito, se solicita confirmación de la aplicación del régimen de consolidación fiscal al nuevo grupo formado por la entidad dominante A2 y las entidades dependientes S1 y S2, desde el propio ejercicio 2015.
Si la matriz deja de poseer al menos el 75% del capital de la sociedad A2 durante todo el período impositivo, A2 pierde la condición de entidad dependiente. En ese caso, A2 puede actuar como entidad dominante de un nuevo grupo fiscal siempre que cumpla los requisitos del artículo 58 de la LIS y no sea dependiente de otra entidad dominante. Para aplicar el régimen, se deben adoptar los acuerdos necesarios por el órgano de administración y comunicarlos a la Administración antes del inicio del período.
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