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An entity inquired whether transferring shares in special purpose vehicles to a foreign entity, resulting in their exclusion from the tax consolidation group, would constitute a breach of the deduction for reinvestment of extraordinary profits. The DGT ruled that such a reorganization implies a partial breach of the investment maintenance requirement.
Cuestión planteada Si, en el escenario de la reinversión de forma indirecta, la transmisión en el ejercicio 2015 por parte de la entidad consultante de participaciones en las sociedades de propósito específico a la entidad Y residente en Reino Unido y antes de la finalización del plazo de mantenimiento de los activos objeto de reinversión, determinaría el incumplimiento parcial de la obligación mencionada, de forma que el Grupo deberá regularizar la deducción pendiente de aplicación en ese porcentaje.
La exclusión de las entidades del grupo fiscal supone incumplir parcialmente el requisito de mantenimiento de la inversión del artículo 42.8 del TRLIS. Esto se debe a que la reorganización conlleva una disminución del porcentaje de participación indirecta de la entidad consultante en las sociedades de propósito específico durante el periodo de mantenimiento. Por tanto, el grupo deberá regularizar la deducción pendiente de aplicación en ese porcentaje, salvo que se reinvierta el importe obtenido en otros activos aptos.
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