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A query was raised regarding the taxation of several tax groups and a company when a non-resident entity becomes the common dominant entity. The DGT explains that the integration of these groups may be postponed to the 2016 tax period and outlines how to allocate instalment payments.
Cuestión planteada En la medida en que NR no ostentara la condición de entidad dominante durante todo el período impositivo 2016, cómo deberían tributar, durante dicho período impositivo, el grupo fiscal X, el grupo fiscal Y, y la sociedad Z.
Si dos grupos fiscales deben integrarse por una entidad dominante no residente común, la integración puede realizarse en el primer periodo impositivo que se inicie a partir de 2016. En el periodo 2015 se mantendría la composición anterior de los grupos y la tributación individual de las demás entidades. En el periodo 2016 se producirá la integración en un nuevo grupo que incluirá a todas las dependientes. Los pagos fraccionados realizados por el nuevo grupo fiscal se deducirán por los antiguos grupos y la entidad individual en la proporción en que hubiesen contribuido a ellos.
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