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V0145-15 19 January 2015 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · doble imposición interna

Partners may apply the double taxation deduction on dividends derived from reserves due to capital reduction under the tax neutrality regime

It is consulted whether the partners of an entity may apply the double taxation deduction under Article 30 of the TRLIS on dividends originating from reserves established through a capital reduction under the tax neutrality regime. The DGT responds that it is possible to apply the deduction provided that the income corresponds to a distribution of profits from the concessionaire company.

The question raised

Question posed: Whether the partners of the consulting entity may apply the double taxation deduction provided for in Article 30 of the TRLIS for the dividends corresponding to the reserves distributed by the consulting entity.

The DGT's ruling

The income included in the tax base of the partners due to the distribution of reserves established through a capital reduction under the tax neutrality regime is not considered a capital reduction for tax purposes. Therefore, it generates a right to the internal double taxation deduction under Article 30.2 of the TRLIS, provided that it corresponds to a distribution of profits from the concessionaire company under the same conditions as if the operation had not been carried out.

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