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A query was raised regarding whether entity B could be the dominant entity of a tax group comprising companies D and E. The DGT ruled that entity B meets the requirements to be the dominant entity, whereas fund A and its partners do not, due to a lack of legal personality or subjection to an analogous tax.
Cuestión planteada Si la entidad B cumple con los requisitos del artículo 58.2 de la LIS para ser considerada como dominante del grupo fiscal integrado por las sociedades D y E como dependientes.
Para ser entidad dominante, se requiere personalidad jurídica, sujeción a un impuesto análogo al IS, participación de al menos el 75% del capital y mayoría de derechos de voto, y no ser dependiente de otra dominante. En este caso, la entidad B cumple estos requisitos respecto a las sociedades D y E. El fondo A no puede ser dominante porque carece de personalidad jurídica y no está sujeto a un impuesto idéntico o análogo al IS.
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