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A dominant company within a common territory tax group has requested clarification on whether it can retain a subsidiary based in Navarre, given the discrepancy in tax rates. The Directorate General for Taxes (DGT) has ruled that the subsidiary may be kept in the group until 2024, provided all requirements of the Corporate Income Tax Act (LIS) are met.
Cuestión planteada El Gobierno de Navarra ha aprobado un Proyecto de Ley Foral por el que fija el tipo de gravamen general del Impuesto sobre Sociedades para el ejercicio 2015 en el 27%, mientras que en el territorio común es del 28% para ese mismo ejercicio 2015. En este caso, ¿puede la entidad dependiente con domicilio fiscal en Navarra seguir formando parte del grupo fiscal de la consultante?
Los grupos fiscales de normativa común que incluyan entidades de Navarra pueden optar por mantenerlas en el grupo hasta el 31 de diciembre de 2024. Para cumplir el requisito de tener el mismo tipo de gravamen, se debe considerar el tipo que le aplicaría a la entidad de Navarra si estuviera en territorio común, siendo irrelevante su tipo de gravamen foral.
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