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A query was raised regarding whether an entity can be the dominant entity of a tax group if it depends on another entity that, due to capital imbalance, cannot be integrated into the group. The DGT ruled that the dominant entity shall be the one that does not depend on any other entity meeting the requirements; however, if the entity that should be dominant cannot be part of the group, the status shall pass to the entity that depended on it.
Cuestión planteada Si X puede ser la entidad dominante del grupo fiscal a pesar de depender de la entidad H la cual, al encontrarse en situación de desequilibrio patrimonial, no puede formar parte del grupo fiscal.
Para ser entidad dominante, no se puede ser dependiente de ninguna otra que reúna los requisitos de dominante (art. 58.2.d LIS). Si la entidad que cumple los requisitos de dominante no puede formar parte del grupo fiscal por encontrarse en la situación patrimonial del artículo 363.1.e) de la Ley de Sociedades de Capital, la condición de dominante recaerá en la entidad que dependía de ella, siempre que esta última cumpla los requisitos necesarios.
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