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A query was raised regarding whether companies within two tax groups can remain under the tax consolidation regime following the creation of a new holding company through a share exchange. The DGT ruled that because the participation requirements were not met from the first day nor throughout the entire financial year, the tax groups will be dissolved.
Cuestión planteada Si las sociedades integrantes de los dos grupos fiscales originarios continúan tributando en el régimen especial de consolidación fiscal en el período impositivo 2016, una vez constituida la sociedad holding.
Si el canje de valores produce efectos en el ejercicio, no se cumplen los requisitos de posesión de participaciones desde el primer día ni de mantenimiento durante todo el período impositivo. Por tanto, en el ejercicio del canje no hay entidades dependientes bajo una dominante. En el siguiente período impositivo, los grupos originales se extinguirán y se podrá constituir un nuevo grupo bajo la nueva holding si se cumplen los requisitos.
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