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A parent company has requested clarification on the consequences of temporarily losing its shareholding in a subsidiary during a restructuring process. The Directorate General of Taxes (DGT) clarifies that the entity will be excluded from the group regime during the liquidation period in which the loss occurs and may only rejoin during the following calendar year.
Question raised 1. Effects on the Special Regime for Groups of Entities of the loss of participation in a subsidiary.
The loss of participation requirements entails the exclusion of the subsidiary from the group of entities in the liquidation period in which it occurs. If the parent entity recovers the majority stake, the entity shall be incorporated into the group with effect from the following calendar year. To reintegrate, the entity must adopt the option agreements for the special regime and the parent entity must communicate the modification in the corresponding period.
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