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The consultation examines whether the holder of transferred shares can claim the internal double taxation deduction on undistributed profits increase. The DGT confirms this is possible if participation and temporality requirements are met, and clarifies that the usufructuary is entitled to a 100% deduction on dividends received.
Cuestión planteada 1) Si el titular de acciones que procede a su transmisión podrá aplicar la deducción por doble imposición interna del apartado 5 del artículo 30 del texto refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de marzo, por la parte del incremento neto de los beneficios no distribuidos que correspondan a la participación transmitida, generados por la entidad participada durante el tiempo de tenencia de su participación.
El titular de las acciones podrá aplicar la deducción del apartado 5 del artículo 30 del TRLIS sobre la menor de las dos cantidades: el incremento neto de beneficios no distribuidos generados durante la tenencia o el importe de las rentas computadas por la transmisión, siempre que se cumplan los requisitos de participación y permanencia. En el caso de desmembramiento del dominio, el usufructuario puede aplicar la deducción del 100% sobre los dividendos percibidos si cumple los requisitos del apartado 2 del citado artículo. El nudo propietario también podrá aplicar la deducción por la parte del incremento de beneficios no distribuidos si cumple los requisitos del artículo 30 del TRLIS.
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