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A query was raised regarding whether companies indirectly held by a non-resident entity are mandatory members of a tax group. The DGT ruled that if the requirements for dependency are met, they must be integrated into the tax group, unless express waiver is provided.
Cuestión planteada - Si ha de entenderse que obligatoria y necesariamente las sociedades residentes participadas indirectamente por F en más de un 75%, se han de integrar en el grupo fiscal con efectos el primer día del período impositivo (1/01/2015), sin que dicha integración sea opcional.
Si la condición de entidad dominante pasa a una entidad no residente, el grupo fiscal no se extingue y mantiene su número. Las entidades que pasen a ser dependientes de esta nueva dominante no residente deben integrarse en el grupo fiscal, a menos que se renuncie a la aplicación del régimen según el artículo 61.5 de la LIS. La integración debe incluirse en el primer pago fraccionado del período impositivo, aun cuando la designación de la entidad representante se realice con posterioridad.
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