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The consultant asks whether, under the new regulations, Spanish subsidiaries and permanent establishments of Dutch subsidiaries must be included in the fiscal consolidation group. The DGT responds that such entities are considered dependent if the sum of direct and indirect shareholdings reaches the required minimum percentage.
Cuestión planteada Si conforme a las nuevas reglas de consolidación, y suponiendo que a fecha de cierre del ejercicio 2015 se mantengan las mismas participaciones accionariales descritas, el perímetro de consolidación de su grupo fiscal se verá alterado con respecto al vigente para el ejercicio 2014, y en particular si deberán integrarse en el mismo las filiales españolas y establecimientos permanentes de filiales Holandesas del Grupo mencionado.
Para determinar la participación total en una entidad cuando coexisten relaciones directas e indirectas, se deben sumar ambos porcentajes. Si la suma de las participaciones directas e indirectas de la entidad consultante en las filiales españolas y en los establecimientos permanentes de las filiales holandesas alcanza el 75% del capital social, estas entidades deberán integrarse como dependientes en el grupo de consolidación fiscal.
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