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A parent company within a tax consolidation group is absorbed by one of its subsidiaries through a reverse merger. The Directorate General for Tax (DGT) rules on when the group is dissolved, how income is allocated, and the effects of universal succession on the new tax group.
Cuestión planteada 1º) Si el actual grupo en consolidación fiscal se extinguirá por la extinción de su sociedad dominante, en la fecha de inscripción de la fusión en el Registro Mercantil.
El grupo fiscal se extingue por la extinción de la entidad dominante en la fecha de inscripción de la fusión en el Registro Mercantil. Las rentas de la sociedad absorbida se imputarán a la absorbente desde el inicio del ejercicio por la retroacción contable de la fusión. Al ser una sucesión a título universal, las entidades que formaban el grupo anterior integrarán un nuevo grupo fiscal con la entidad absorbente como nueva dominante. En este supuesto de reestructuración, se aplicarán los efectos específicos previstos en el artículo 74.3 de la LIS.
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