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A company that was the parent entity of a tax group undergoes a change of control in December. The DGT has ruled that the group is not dissolved in the year of the transfer because the new parent entity does not meet the requirements from the first day; however, the group will be dissolved in the following financial year.
Cuestión planteada De acuerdo con los antecedentes expuestos, la entidad consultante se cuestiona los efectos de la extinción del grupo de consolidación fiscal del que venía siendo dominante la entidad consultante y en concreto:
En el ejercicio de la transmisión, la entidad consultante mantiene su grupo de consolidación fiscal al no ser dependiente de otra sociedad residente que reúna los requisitos de dominante desde el primer día. No obstante, el grupo se extinguirá en el siguiente período impositivo si la nueva sociedad cumple los requisitos para ser entidad dominante. Si el grupo se integra en uno nuevo, las eliminaciones no se integran y las bases imponibles negativas o deducciones se aplican con los límites del artículo 74.3 de la LIS.
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