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A company has requested a ruling regarding the merger of a subsidiary that has been part of the advanced group tax regime for less than a year. The Directorate General for Taxes (DGT) has ruled that the absorbing entity subrogates into the rights and obligations of the absorbed entity, thereby allowing the relevant periods to be combined.
Cuestión planteada Si se incumple el requisito de permanencia de un año que establece la modalidad avanzada del régimen especial de entidades de grupo.
En un proceso de fusión, la sucesión universal determina que el plazo de permanencia de un año de la modalidad avanzada se computa sumando el tiempo transcurrido por la entidad absorbida con el que se desarrolle tras la fusión. Por tanto, si la absorbente cumple los requisitos para el grupo, la fusión no supone el incumplimiento de los plazos de permanencia. La entidad absorbente se subroga en los derechos y obligaciones de la absorbida a efectos del impuesto.
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