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A query was raised regarding whether a non-profit civil association can act as the controlling entity within a tax consolidation regime. The Directorate General for Taxes (DGT) has ruled that it can, as it meets the requirement of having its own legal personality.
Cuestión planteada Si X puede ser la entidad dominante del grupo fiscal, a pesar de no ser una sociedad anónima, de responsabilidad limitada o comanditaria.
La entidad dominante debe tener personalidad jurídica y estar sujeta al Impuesto sobre Sociedades. El requisito de personalidad jurídica del artículo 58.2.a de la LIS prevalece sobre la forma jurídica exigida en el artículo 58.1. Por tanto, ser una asociación civil no impide ser entidad dominante siempre que se cumplan los demás requisitos de participación y dependencia.
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