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A query was raised regarding whether an entity can join a tax consolidation group after moving its registered office to a common territory, and whether a subsequent merger by absorption can qualify for the special regime. The DGT ruled that integration is possible provided the requirements for registered office and turnover are met, and that the merger may apply the special regime if supported by valid economic reasons.
Question raised 1) Whether the modification of N's management body to a sole administrator located in common territory, the change of its registered office to said territory, and the fact that its turnover in 2014 does not exceed 7 million euros, has the effect of including the aforementioned entity in the tax consolidation group of which the consulting entity is the parent company, with effect from January 1, 2015.
If entity N acquires 100% ownership from C and changes its registered office to common territory with a volume of operations of less than 7 million euros, it shall be subject to common regulations and may be integrated into the tax group from the beginning of the fiscal year. Regarding the merger, it may benefit from the special regime of the LIS if it meets the commercial requirements and is carried out for valid economic reasons, rather than for the sole purpose of obtaining a tax advantage. The existence of negative tax bases does not in itself invalidate the application of the special regime if the operation yields a positive result for the companies' activities.
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