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A consultancy firm asks whether it can form a fiscal group with its subsidiary, holding 100% of its capital and voting rights. The DGT states that, with at least 75% ownership, the consultancy would be the dominant entity provided all other legal requirements are met.
Cuestión planteada Si SA y SB pueden constituir un grupo fiscal conforme al régimen de consolidación fiscal del Impuesto sobre Sociedades, teniendo en cuenta que SA ostenta el 100% de SB, con derechos de voto y participación en beneficios; que ambas sociedades son residentes en territorio español y están sujetas y no exentas al Impuesto sobre Sociedades; que el grupo cumple los requisitos mercantiles del artículo 42 del Código de Comercio, operando bajo una unidad de decisión; y que ninguna de las entidades está sometida a regímenes especiales incompatibles con la consolidación (como el de entidades de tenencia de valores o el de transparencia fiscal internacional).
SA tendría la consideración de entidad dominante respecto de SB si cumple los requisitos del artículo 58 de la LIS, dado que posee el 100% del capital y la mayoría de los derechos de voto. El grupo fiscal estaría integrado por SA, SB y cualquier otra sociedad residente en España que sea dependiente de la dominante. Para aplicar el régimen, todas las entidades deben adoptar acuerdos de consolidación en el período impositivo inmediato anterior y comunicarlos a la Administración antes del inicio del período.
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