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A query was raised regarding whether a securities exchange in 2013 results in the dissolution of a tax group and allows for immediate integration into another. The DGT ruled that the parent company does not meet the participation requirements from the first day of the tax year; consequently, the group is dissolved in the following period.
Cuestión planteada Si, considerando las normas sobre el régimen especial de consolidación del capítulo VII y el régimen especial del capítulo VIII, ambos del título VII del texto refundido de la Ley del Impuesto sobre Sociedades, ha de entenderse que tras la operación de canje de valores realizada en el ejercicio 2013 se ha extinguido el grupo fiscal X con efectos desde el propio ejercicio (1 de enero de 2013) y, en consecuencia, cumpliéndose los requisitos necesarios, las sociedades del extinguido grupo fiscal X formarán parte, en el ejercicio 2013, del grupo fiscal Y.
El grupo fiscal se extingue cuando la sociedad dominante pierde su carácter de tal. Si una operación de canje de valores hace que la sociedad dominante actual no reúna los requisitos de participación desde el primer día del periodo impositivo ni los mantenga durante todo el ejercicio, no se considera que sea dependiente de otra sociedad dominante en ese mismo ejercicio. La extinción del grupo fiscal y la posible formación de uno nuevo con la nueva sociedad dominante se producirá en el periodo impositivo siguiente.
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