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A query was raised regarding whether two pre-existing tax groups could maintain their current composition in 2015 in the event of a new non-resident parent company. The DGT ruled that the integration of these groups may be postponed until the 2016 tax period.
Cuestión planteada Si, en el período impositivo 2015, los dos grupos fiscales preexistentes pueden seguir consolidando como lo venían haciendo y las "entidades individuales" continuarán tributando con arreglo al régimen de tributación individual.
La integración de dos o más grupos fiscales que deban unirse por la nueva configuración de la entidad dominante puede realizarse en el primer período impositivo que se inicie a partir del 1 de enero de 2016. Esto permite que en 2015 se mantenga la composición de los grupos existentes y la tributación individual de las entidades que no formaban parte de ellos. Si se opta por este aplazamiento, la nueva configuración y la integración de las entidades se aplicarán en 2016.
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