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The DGT responds that a branch not constituting a permanent establishment due to closure of activity should not be included in the consolidated group following a change in the dominant entity in 2015.
Cuestión planteada Confirmación de que la sucursal no debe incluirse en el grupo fiscal en el primer período impositivo del Impuesto sobre Sociedades iniciado a partir del 1 de enero de 2015, siempre que se proceda a su cierre en dicho período impositivo.
Aunque una sucursal pueda cumplir los requisitos para ser entidad dependiente, carece de sentido su inclusión en un grupo fiscal si se acuerda el cese de su actividad en España durante el ejercicio. Al dejar de tener la consideración de establecimiento permanente, la sucursal no debe incluirse en el grupo fiscal en el período impositivo 2015.
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