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V2200-15 16 July 2015 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · consolidación fiscal

Fiscal group survives if dominant becomes dependent on a non-resident entity

The DGT confirms that a fiscal group does not dissolve when its dominant entity becomes dependent on a non-resident entity, and new dependent entities will be incorporated into the first tax period following the entry into force of the LIS.

The question raised

Whether it is possible that, as of April 1, 2015, the entities comprising group 1 and company D may be integrated into group 2, such that the latter is not extinguished.

The DGT's ruling

The tax group is not extinguished when the parent entity becomes a subsidiary of a non-resident entity in Spanish territory through the application of Article 58 of the LIS. Entities that meet the conditions to be subsidiaries without having been part of the group prior to the entry into force of the LIS shall be integrated into the first tax period commencing on or after January 1, 2015. The option and notification of changes in the composition of the group must be carried out during said tax period.

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