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A company inquired whether it met the requirements to be a dominant society and form a fiscal group in 2014, and what would happen to its integration into another group in 2015. The DGT confirms it meets the 2014 requirements and that the obligation to make fragmented payments falls on the dominant entity.
Cuestión planteada 1) Si la entidad consultante cumple en el ejercicio 2014, los requisitos del artículo 67 del texto refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de marzo para tener la consideración de sociedad dominante y, por tanto, forma un grupo fiscal a efectos del Impuesto sobre Sociedades, junto a sus sociedades dependientes.
La entidad consultante cumple los requisitos del artículo 67 del TRLIS para ser sociedad dominante en 2014, pues posee el 100% de sus dependientes y no es dependiente de otra residente en España. La sociedad dominante debe presentar la declaración del grupo y asumir los pagos fraccionados, pudiendo deducir el primer pago ya realizado por las dependientes. En 2015, la entidad se integrará en el nuevo grupo fiscal siempre que se cumplan los requisitos de la Ley 27/2014.
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