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A consulting company ceases to be the dominant entity in its fiscal group following a share restructuring. The DGT states this results in the extinction of the current fiscal group and necessitates new agreements among entities for the new group.
Cuestión planteada Si el hecho de que S2 pase a ser la nueva entidad dominante implica la ruptura del grupo fiscal X con efectos 1 de enero de 2016 y la necesidad de adoptar nuevos acuerdos de aplicación del régimen especial de consolidación.
Cuando la entidad dominante adquiere la condición de dependiente, el grupo fiscal se extingue según el artículo 58.6 de la LIS. En este caso, al pasar S2 a ser la nueva entidad dominante (equiparada a no residente por su régimen foral), se debe aplicar el artículo 74.3 de la LIS. Todas las entidades del nuevo grupo deben adoptar acuerdos de consolidación según el artículo 61.1 de la LIS y designar una entidad representante.
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