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A cooperative inquired whether its transformation into a limited liability company during the fiscal year affected its membership in a fiscal consolidation group. The DGT responds that, as the legal personality remains unchanged and the participation requirements are met, the entity retains its status as a dependent entity.
Cuestión planteada Si con la transformación durante 2015 de la entidad consultante, sociedad colectiva, en una sociedad de responsabilidad limitada, antes de la finalización del ejercicio social, esta entidad seguiría formando parte del grupo de consolidación fiscal durante el ejercicio 2015 y siguientes, en condición de entidad dependiente, en la medida en que se cumplieran el resto de requisitos establecidos a tal efecto en la LIS.
La transformación de una entidad no afecta a su personalidad jurídica, por lo que si cumple la definición de entidad dependiente del artículo 58.3 de la LIS, puede formar parte del grupo fiscal. Al mantener la participación de la entidad dominante desde el primer día del período impositivo, se entiende cumplido el requisito de forma jurídica del artículo 58.1 de la LIS. La transformación no extingue el grupo fiscal ni requiere que la entidad adopte nuevamente el acuerdo de consolidación.
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