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A Spanish listed company has requested a ruling on whether it would lose its status as a dominant entity within a tax group if the shareholding of its shareholders (natural persons acting in concert) were to exceed 70% of the share capital. The Directorate-General for Taxes (DGT) has ruled that it will not lose this status provided that no other entity holds a direct or indirect stake equal to or greater than 70% of the share capital and the majority of voting rights.
Cuestión planteada Si la entidad A seguirá teniendo la condición de entidad dominante de un grupo fiscal a los efectos de la aplicación del régimen de consolidación fiscal previsto en la LIS, con independencia de que más de un 70% de su capital social pueda pertenecer, directa o indirectamente, a personas físicas que puedan llegar a coincidir total o parcialmente, o actuar de forma concertada y bajo una dirección única.
Para que una entidad cotizada mantenga su condición de dominante, no debe ser dependiente de otra entidad que reúna los requisitos de dominante. En este caso, mientras la entidad C no ostente durante todo el período impositivo una participación directa o indirecta sobre la entidad A que sea igual o superior al 70% de su capital social y le confiera la mayoría de los derechos de voto, la entidad A seguirá siendo la entidad dominante del grupo fiscal.
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