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The taxpayer asks whether a new tax group can be formed following the sale of a shareholding that reduces the control of the current parent entity. The DGT confirms that, upon losing dependent status, entities exit the previous group and may form a new one provided they meet the legal requirements.
Cuestión planteada Confirmación de que, en caso de que se produzca la venta de la participación de Y por parte de X1, iniciado el período 2015/2016, la entidad consultante y sus sociedades dependientes dejarán de formar parte del grupo fiscal X y podrán constituir un nuevo grupo fiscal, con efectos 1 de octubre de 2015.
Si una entidad pierde la condición de dependiente por no cumplir los umbrales de participación o voto, queda excluida del grupo fiscal con efecto del propio período impositivo. No obstante, si la entidad consultante cumple los requisitos de sociedad dominante, puede constituir un nuevo grupo fiscal con sus propias dependientes. Para ello, debe cumplir el artículo 58 de la LIS y adoptar los acuerdos previstos en el artículo 61 de la misma norma.
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