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A dominant entity within a tax consolidation group has enquired whether it can include a subsidiary subject to Navarre's regional tax regulations, given the differing tax rates. The DGT has ruled that this is possible through an option provided for under the Economic Agreement of Navarre.
Cuestión planteada Si la entidad D puede formar parte en el ejercicio 2015 del grupo de consolidación fiscal cuya entidad representante es la entidad A, considerando que el tipo general de gravamen aplicable bajo normativa foral de Navarra es del 25 por 100 y el aplicable bajo normativa común del 28 por 100.
Los grupos fiscales que incluyan entidades sujetas a la normativa foral de Navarra pueden optar por mantenerlas en el grupo hasta el 31 de diciembre de 2024. Para cumplir el requisito de tener el mismo tipo de gravamen que la entidad dominante, se debe considerar el tipo que le aplicaría a la entidad foral si estuviera sometida a la normativa de territorio común. Es intrascedente el tipo de gravamen que le resulte aplicable en territorio foral.
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