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A query was raised regarding whether the tax consolidation agreements of an absorbed entity remain valid for the absorbing entity following a merger. The DGT ruled that, in cases of universal succession, the absorbing entity succeeds to the position of the absorbed entity.
Cuestión planteada Si, dado que la entidad absorbida había comunicado los acuerdos para aplicar el régimen de consolidación fiscal, dichos acuerdos resultan válidos para entender ejercitada la opción en el período impositivo 2015.
En una fusión por absorción que suponga una sucesión a título universal, la entidad absorbente se subroga en los derechos y obligaciones de la absorbida. Si la entidad absorbida había comunicado los acuerdos para aplicar el régimen de consolidación fiscal, el ejercicio de dicha opción se transmite a la absorbente desde que la fusión tiene efectos. No es necesaria la adopción de nuevos acuerdos por parte de las entidades del grupo.
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