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A company B acquires shares in company C, altering the fiscal group structure. The query concerns the extinction of the previous group, integration into a new one, and the validity of a reverse merger between holdings A and B for accessing the special merger regime.
Cuestión planteada 1. En relación con la adquisición de la participación de la entidad sociedad C por la sociedad B:
La fusión por absorción de la sociedad A por la B, con efectos contables al 1 de enero de 2015, se acoge al régimen especial por concurrir motivos económicos válidos. La sociedad C deja de ser dominante el 31 de diciembre de 2014, extinguiéndose su grupo fiscal. La sociedad B puede ser la nueva entidad dominante y, al ser una sucesión a título universal, los acuerdos de consolidación comunicados por la absorbida pueden transmitirse o adoptarse en el ejercicio 2015.
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