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A dominant entity within a group of entities subject to the special VAT regime undergoes a merger by absorption with another company. The query examines whether the absorbing entity becomes the new dominant entity of the group and the subsequent implications for self-assessment obligations.
Cuestión planteada 1º Como consecuencia de la operación pasará la entidad absorbente a ser la entidad dominante del grupo de entidades sin que se produzca la extinción del mismo siempre que el consejo de administración de la nueva entidad dominante adopte el acuerdo de aplicar el régimen especial en los términos establecidos en el Reglamento del Impuesto
En una fusión por absorción, la entidad absorbente sucede universalmente en los derechos y obligaciones de la absorbida. Si la absorbida era la dominante, la absorbente asumirá dicha condición sin solución de continuidad, integrando el perímetro del grupo desde su adquisición. Para ello, el consejo de administración de la nueva entidad dominante debe adoptar el acuerdo de aplicar el régimen especial. La nueva dominante presentará las autoliquidaciones periódicas agregadas, integrando los resultados de las entidades del grupo y las cuotas de la antigua dominante hasta la fecha de la fusión.
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