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A query was raised regarding whether entities held at 100% ownership, which are incorporated and transferred within the same financial year, can be part of a tax consolidation group. The DGT ruled that they cannot, as the requirement to maintain the participation throughout the entire tax period is not met.
Cuestión planteada Si las entidades participadas por la entidad C con posterioridad a 1 de agosto de 2015 (es decir, dentro del ejercicio 2015/2016 de dicha sociedad) sobre las que se ostenta el 100% de la participación y que serán transmitidas con anterioridad a la finalización de dicho ejercicio 2015/2016 (esto es, con anterioridad a 31 de julio de 2016) tienen la consideración de entidades dependientes del grupo de consolidación fiscal al no reunir los requisitos establecidos en el apartado 58.2.c) por remisión del artículo 58.3 de la Ley 27/2014, en la medida en que son constituidas y transmitidas dentro del mismo ejercicio.
Para que una entidad sea considerada dependiente en un grupo de consolidación fiscal, la entidad dominante debe mantener la participación y los derechos de voto durante todo el período impositivo, según el artículo 58.2.c) de la LIS. Si las participaciones se transmiten antes de finalizar el ejercicio, no se cumple este requisito de mantenimiento y las entidades no forman parte del grupo.
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