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A query was raised regarding whether, to satisfy the €20 million acquisition cost requirement under Article 21 of the Corporate Income Tax Act (LIS), the cost of shares held by different companies within a tax group can be summed. The Directorate General for Taxes (DGT) ruled that it is possible, stating that compliance with these requirements is assessed on a consolidated basis by aggregating the values held by each entity within the group.
Cuestión planteada 1. Si debe tenerse en cuenta, de forma agregada, el coste de adquisición de las acciones de C satisfecho por todas las sociedades del grupo fiscal, a efectos de determinar si se alcanza el coste de adquisición de 20 millones de euros determinado en el artículo 21 de la Ley del Impuesto sobre Sociedades, si bien de forma agregada son los correspondientes a cada entidad individualmente.
Para analizar el cumplimiento de los requisitos del artículo 21.1.a) de la LIS, debe tenerse en consideración la participación conjunta que las distintas entidades del grupo fiscal posean en la entidad. El cumplimiento de estos requisitos se determina mediante la agregación de los valores poseídos por cada una de las entidades que forman parte del grupo fiscal. En el caso de grupos de consolidación fiscal, el análisis se realiza a nivel consolidado.
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