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A tax-protected cooperative acquires 100% of a company already dominant in a fiscal group. The question is whether the cooperative can assume the status of dominant entity in the group.
Cuestión planteada 1. La cooperativa F, entidad dominante del grupo mercantil en el que se encuentra la entidad X y las entidades dependientes del Grupo X ¿cumple con los requisitos para ser considerada también entidad dominante a efectos fiscales en virtud de lo dispuesto en el artículo 58 de la Ley del Impuesto sobre Sociedades?
La cooperativa F no puede ser entidad dominante del grupo fiscal integrado por la entidad X y sus dependientes porque se aplica la exclusión del artículo 58.4.e) de la LIS. Al ser una cooperativa fiscalmente protegida, tiene un régimen de tipos de gravamen distinto al de las sociedades mercantiles dependientes. Por tanto, la entidad X conservará su condición de dominante siempre que cumpla los requisitos del artículo 58 de la LIS.
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