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A query was raised regarding the consequences of a tax group's dissolution when the dominant entity becomes a subsidiary of a foreign company. The DGT has determined that if the integration of the subsidiaries into the new group is only partial, the general dissolution rules apply rather than the rules for integration into another group.
Cuestión planteada
Si la entidad dominante pierde su condición y la integración de las entidades dependientes en un nuevo grupo fiscal es parcial, no se aplica el artículo 74.3 de la LIS. En este caso, la extinción del grupo fiscal produce los efectos previstos en el artículo 74.1 de la LIS. Esto implica que las entidades deben asumir los gastos financieros netos, reservas y derechos de compensación de bases imponibles negativas en la proporción que hubieran contribuido a su formación.
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