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A Luxembourg-based investment capital company asks whether it can be the controlling entity in a Spanish fiscal group. The DGT responds that it cannot, as it does not hold a majority of voting rights in the companies it invests in.
Cuestión planteada i la entidad consultante tiene la condición de entidad dominante de un grupo fiscal a los efectos de la aplicación del régimen de consolidación fiscal previsto en la Ley del Impuesto sobre Sociedades.
Para ser entidad dominante de un grupo fiscal, una entidad no residente (que no sea de un paraíso fiscal) debe poseer al menos el 75 por ciento del capital social y la mayoría de los derechos de voto de las entidades dependientes. En este caso, al residir los derechos de voto en la figura del "general manager", la entidad consultante no cumple los requisitos del artículo 58 de la LIS.
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