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A query was raised regarding when subsidiary entities that meet the dependency requirements, but were not previously part of the group, must join the tax group. The Directorate General for Taxes (DGT) clarifies that entities with a tax period running from 1 April to 31 March join the group with effect from 1 April.
Cuestión planteada 1º) Si conforme al apartado 2 de la Disposición Transitoria Vigésima quinta de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, la incorporación de las entidades U y P en el grupo fiscal se produce con fecha 1 de abril de 2015, en la medida en que ambas entidades cumplen los requisitos para incluirse de forma obligatoria como entidades dependientes del grupo fiscal.
Las entidades que adquieran la condición de dependientes según la LIS se integran obligatoriamente en el grupo fiscal en el primer periodo impositivo que se inicie a partir de 1 de enero de 2015. Si el periodo impositivo de la entidad dependiente es del 1 de abril al 31 de marzo, su incorporación al grupo fiscal tiene efectos desde el 1 de abril. El periodo impositivo del grupo debe coincidir con el de la entidad representante, obligando a las dependientes a cerrar su ejercicio en la misma fecha.
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