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The consultant asks whether transferring shares in 2015 extinguishes their fiscal group. The DGT responds that the group remains intact because the new dominant entity is a non-resident and the group's structure remains unchanged.
Cuestión planteada 1º) Si la excepción a la extinción del grupo fiscal prevista en el apartado 2 de la Disposición Transitoria Vigésima Quinta de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, resultaría extensible y de aplicación en el presente caso, de tal forma que el Grupo Fiscal no se extinguiría a 31 de diciembre de 2015 como consecuencia de la transmisión del 100% de las participaciones sociales de la entidad consultante a la entidad L en marzo de 2015.
El grupo fiscal no se extingue cuando la entidad dominante pierde su condición y es no residente en territorio español, siempre que se cumplan las condiciones para que las dependientes sigan constituyendo un grupo de consolidación fiscal. En este caso, al ser tanto la entidad anterior como la nueva entidades no residentes, el grupo no se extingue. Esto permite que las bases imponibles negativas y deducciones pendientes puedan compensarse con las bases positivas de las entidades que se incorporen al grupo en periodos posteriores.
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