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A query was raised regarding whether tax consolidation groups comprising credit institutions and other entities can maintain their regime from 2015 without adopting new agreements. The DGT ruled that they may continue applying the regime, except for any new entities joining the group.
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 fiscales que aplicaban el régimen a la entrada en vigor de la LIS pueden continuar su aplicación en 2015 según las normas de la Ley. Si la entidad dominante sigue siendo residente en España, no es necesario adoptar nuevos acuerdos, salvo para las entidades que se incorporen al grupo por ser dependientes. Si la entidad dominante pasa a ser no residente, el grupo no se extingue y se debe designar una entidad representante en España.
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