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A query was raised regarding the status of pending eliminations when only some companies within a tax group join another group. The DGT ruled that Article 74.3 of the LIS is not applicable if the integration of the subsidiary entities is only partial.
Cuestión planteada Consecuencias que se derivan del hecho de que algunas de las sociedades que forman parte del grupo fiscal X no pasen a formar parte del grupo fiscal Y a partir de 1 de enero de 2017. En concreto, si únicamente las eliminaciones correspondientes a las operaciones realizadas por las sociedades del grupo fiscal X que no puedan formar parte del grupo fiscal Y, serán las que deban integrarse en la base imponible del grupo fiscal X en el momento de su extinción.
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