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A query was raised regarding whether two tax groups existing prior to 2015 can merge into a single group under a new non-resident dominant entity. The DGT ruled that both must merge into one, allowing one group to survive while the other is dissolved to integrate into it.
Cuestión planteada 1. Si con efectos para los ejercicios iniciados a partir de 1 de enero de 2015, las sociedades pertenecientes al grupo fiscal I y grupo fiscal II existentes con anterioridad a 1 de enero de 2015 pueden tributar en régimen de consolidación fiscal integradas en el grupo fiscal I que pervivirá (no se extinguirá) y cuya entidad dominante será C, resultando extinto exclusivamente el grupo fiscal II.
Cuando dos grupos fiscales tienen una sociedad dominante común no residente, deben integrarse en un solo grupo según el artículo 58 de la LIS. La disposición transitoria 25ª permite que uno de los grupos perca su autonomía y se integre en el otro, sin que la ley establezca qué grupo debe prevalecer. En este caso, las entidades del grupo extinguido deben optar por el régimen de consolidación en el periodo impositivo 2015.
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