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The DGT states that a protected cooperative cannot be a dominant entity in a fiscal group after acquiring 100% of a commercial company, as its dependent entities are subject to a different tax rate.
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?
Para ser entidad dominante, no pueden formar parte del grupo fiscal las entidades dependientes sujetas a un tipo de gravamen diferente al de la entidad representante. Dado que la cooperativa F tiene un régimen de tipos distintos para resultados cooperativos y extracooperativos, la integración de sociedades mercantiles con el tipo general de gravamen queda excluida. Por tanto, la entidad X conservará su condición de dominante del grupo fiscal siempre que cumpla los requisitos del artículo 58 de la LIS.
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