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A query was raised regarding whether a Swiss entity could act as the parent of a Spanish tax group under the Corporate Tax Act. The Directorate General for Taxes (DGT) ruled that it can, as its federal tax on profits is identical or analogous to the Spanish Corporate Tax.
Cuestión planteada 1. Si la entidad S cumple con los requisitos previstos en el artículo 58.2 de la LIS para ser entidad dominante de el grupo fiscal de la entidad A, en particular, si se considera que está sometida a un Impuesto idéntico o análogo al Impuesto sobre Sociedades español.
Una entidad no residente puede ser dominante de un grupo fiscal si tiene personalidad jurídica, está sujeta a un impuesto idéntico o análogo al IS español y cumple los requisitos de participación y derechos de voto. Para determinar la analogía, se debe atender a la naturaleza del tributo como un impuesto directo y personal que grava la renta de las sociedades. En este caso, el impuesto federal suizo sobre beneficios se considera idéntico o análogo al IS.
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