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The applicant asks whether a banking foundation can be the parent entity of a VAT group. The DGT rules that, under Law 26/2013, a credit institution may act as the parent entity if it determines the group's policies and strategies, meaning the foundation could be a subsidiary entity.
Cuestión planteada 1. Entidad dominante del Grupo de entidades de acuerdo con la Disposición Adicional 7ª de la Ley 37/1992.
En los grupos de entidades regulados por la Ley 37/1992, la entidad de crédito puede ser la dominante si determina con carácter vinculante las políticas, estrategias y el control interno y de gestión del grupo. En este escenario, las fundaciones bancarias pueden ser entidades dependientes si son empresarios o profesionales establecidos en el territorio de aplicación del impuesto, o si son entidades en las que la fundación mantiene una participación superior al 50 por ciento del capital.
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