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The applicant asks whether its subsidiary companies must align their financial year-end with the parent entity within a tax consolidation group. The DGT rules that, to apply this regime, subsidiaries must close their accounts on the same date as the representative entity, which may be done with purely tax effects.
Cuestión planteada 1º) Si las entidades B y S no adaptaran su ejercicio social, se verían obligadas a cerrar un ejercicio económico con efectos puramente fiscales a 31 de diciembre de cada ejercicio, con el objeto de hacerlo coincidir con el de la sociedad consultante.
El periodo impositivo del grupo fiscal debe coincidir con el de la entidad representante. Por tanto, las sociedades dependientes deben adaptar su ejercicio social a la fecha de la dominante para determinar la base imponible del grupo. Este cierre de ejercicio se realizará con fines exclusivamente fiscales. La falta de acuerdos de integración no impide la incorporación efectiva de las entidades al grupo.
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