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A parent company has requested clarification on which instalment payment method its tax group must apply if certain entities lose their status as dependent entities during the financial year following a transfer of shares. The Directorate General for Taxes (DGT) explains how to determine whether the group exceeds the €6 million turnover threshold following such exclusions.
Cuestión planteada 1. Si la transmisión de participaciones prevista en el caso de que se llevara a cabo a partir del 1 de enero de 2015 conlleva -ex lege y sin necesidad de optar mediante declaración censal alguna- que el grupo de consolidación del que la entidad consultante es la entidad dominante debe realizar la liquidación de los pagos fraccionados correspondientes al período impositivo 2015 conforme a la modalidad prevista en el artículo 45.2 del texto refundido de la Ley del Impuesto sobre Sociedades.
Si las entidades pierden la condición de dependientes, quedan excluidas del grupo fiscal con efecto desde el propio período impositivo. Para determinar si el grupo debe aplicar la modalidad de pagos fraccionados obligatoria (art. 40.3 LIS) por superar 6 millones de euros de cifra de negocios, se debe considerar el momento de la exclusión. Si ocurre antes del primer pago fraccionado, el volumen de operaciones se calcula excluyendo las operaciones de las sociedades excluidas. Si ocurre después de iniciado el plazo del primer pago, el volumen de operaciones no se altera para mantener la misma modalidad en todo el período.
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