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A query was raised regarding whether an entity in insolvency proceedings can be part of a tax consolidation group following the approval of an agreement. The DGT ruled that if the agreement does not impose limitations on the directors' powers of administration and disposal, the insolvency situation is considered resolved.
Cuestión planteada Si teniendo en cuenta lo dispuesto en el artículo 67.4.b) del texto refundido de la Ley del Impuesto sobre Sociedades, la situación del concurso quedó superada tras la aprobación del convenio de acreedores de la entidad consultante, y en consecuencia, tanto esta sociedad como sus sociedades participadas que cumplen el resto de los requisitos exigidos por la normativa aplicable pueden quedar integradas en el Grupo.
La exclusión de un grupo fiscal por concurso de acreedores se debe a la pérdida de capacidad de la sociedad para administrar sus bienes y la desaparición de la unidad de decisión de la dominante. Si el convenio aprobado no establece medidas prohibitivas o limitativas del ejercicio de las facultades de administración y disposición del deudor, no hay pérdida de capacidad. En este caso, la situación de concurso se considera superada y la entidad puede integrarse en el grupo fiscal.
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