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A parent entity of a VAT group has enquired whether it can apply the entity grouping regime after gaining control of another group's parent through voting syndication or the transfer of share usage rights. The DGT has ruled that this is possible provided that financial, economic, and organisational control is guaranteed.
Cuestión planteada Cumplimiento de los requisitos subjetivos para la aplicación del régimen de grupo de entidades previsto en la Ley 37/1992.
Para aplicar el régimen de grupo de entidades, la entidad dominante debe tener control efectivo sobre las dependientes mediante una participación superior al 50% en el capital o derechos de voto. Si se garantiza este control financiero y se cumplen los vínculos económicos y organizativos, se cumplen los requisitos legales. La ley presupone que el cumplimiento del vínculo financiero conlleva el cumplimiento de los otros órdenes, salvo prueba en contrario.
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