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A query was raised regarding whether the transfer of an SPE, resulting in its exit from the tax group, breaches the investment maintenance requirement for the deduction of extraordinary profits reinvestment. The DGT ruled that the requirement is not breached provided that the reinvested asset remains in operation within the assets of the entity that carried out the reinvestment.
Cuestión planteada Si la transmisión de la participación en las SPEs, que suponen su exclusión del grupo fiscal, no supone el incumplimiento del requisito de mantenimiento de la inversión a que se refiere el artículo 42.8 del texto refundido de la Ley del Impuesto sobre Sociedades, en la medida que las plantas de generación de energía renovable sigan en funcionamiento en el patrimonio de las SPEs hasta alcanzar el plazo de mantenimiento mínimo establecido en el citado artículo.
La exclusión de una entidad del grupo fiscal no supone el incumplimiento del requisito de mantenimiento de la inversión si el elemento objeto de reinversión sigue en funcionamiento en el patrimonio de la entidad que realizó la reinversión hasta cumplir el plazo legal. Este criterio se aplica tanto si la reinversión la realizó la entidad que obtuvo el beneficio como si la realizó otra entidad del grupo fiscal.
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