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V1940-14 17 July 2014 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · consolidación fiscal

Entity exiting partial spin-off excluded from fiscal group in same tax period

A holding company queries whether an entity exiting a group via partial spin-off should be included in the group's financial consolidation for 2013. The DGT clarifies that the entity is excluded from the fiscal group in the tax period when the separation occurs.

The question raised

1) Whether entity A is part of the commercial group in 2013, and must therefore be included in the accounting consolidation presented by the group formed by the applicant dominant company.

The DGT's ruling

The partial financial spin-off operation determines the exclusion of the entity from the tax group in which the applicant is the dominant company. Pursuant to Article 68.2 of the TRLIS, dependent companies that lose such status are excluded from the tax group with effect from the tax period in which the circumstance occurs. This entails the effects of the loss of the tax consolidation regime provided for in Article 81 of the TRLIS.

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