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A query was raised regarding whether a company with an equity imbalance can join a tax consolidation group with effect from 2015. The DGT ruled that this is possible provided the situation is rectified before the end of the financial year in which the annual accounts are approved.
Cuestión planteada Si la sociedad X se incorporaría al grupo de consolidación fiscal con efectos para el año 2015, en la medida que a 31 de diciembre de 2016 se encuentre superada la situación de desequilibrio patrimonial.
Las entidades en situación de desequilibrio patrimonial no pueden formar parte de los grupos fiscales. No obstante, pueden integrarse si dicha situación se supera antes de la conclusión del ejercicio en el que se aprueban las cuentas anuales. En el caso planteado, la sociedad X podría formar parte del grupo en el período 2015 si supera el desequilibrio antes del 31 de diciembre de 2016.
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