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A holding company enquired whether acquiring the voting rights of another entity would allow it to include that entity in its special VAT group regime. The DGT ruled that if effective control is obtained through more than 50% of voting rights and both economic and organisational links are established, the requirements are met.
Cuestión planteada Si la cesión de los derechos de voto de una entidad cumple con los requisitos subjetivos para la aplicación del régimen del grupo de entidades previsto en la Ley 37/1992.
Para aplicar el régimen especial de grupo de entidades, la entidad dominante debe tener control efectivo sobre las dependientes mediante una participación superior al 50% en el capital o en los derechos de voto. Si la cesión de derechos de voto garantiza dicho control financiero y existen vínculos económicos y organizativos, se cumplen los requisitos legales. La aplicación del régimen será posible desde el 1 de enero del año siguiente a la adquisición de los derechos.
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