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The DGT confirms that fiscal consolidation groups comprising credit institutions and other entities may continue applying the regime in 2015 without new agreements, provided the dominant entity remains a Spanish resident or becomes a non-resident, with specific conditions outlined.
Cuestión planteada Si los grupos de consolidación fiscal que hubieran venido aplicando dicho régimen durante 2014, en los que se encuentren integrados tanto entidades de crédito como entidades de otro tipo, continuarán a partir de 1 de enero de 2015 aplicando el régimen de consolidación fiscal dentro de un mismo grupo, conforme a las normas contenidas en el capítulo VI del título VII de la Ley del Impuesto sobre Sociedades, sin necesidad de adoptar acuerdo alguno, salvo los acuerdos que tuvieran que adoptar, en su caso, las entidades que a partir de dicha fecha se incorporen al mismo por reunir los requisitos para ello.
Los grupos de consolidación fiscal existentes en 2014 pueden seguir aplicando el régimen en 2015 sin nuevos acuerdos si la entidad dominante sigue siendo residente en España, salvo para nuevas entidades dependientes que deban adoptar acuerdos. Si la entidad dominante pasa a ser no residente, el grupo no se extingue y se mantiene el mismo número de grupo, debiendo la entidad dominante no residente designar una entidad representante mediante escrito a la Administración.
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