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A consulting company asks whether the internal double taxation deduction can be applied to dividends relating to a premium paid when acquiring a share, where previous transferors included a non-resident entity. The DGT responds that to avoid economic double taxation, the rule must include non-residents who have been taxed in Spain through transfer.
Cuestión planteada 1. Si al dividendo repartido en el ejercicio 2013 le es de aplicación del artículo 30.6 del texto refundido de la Ley del Impuesto sobre Sociedades.
El artículo 30.6 del TRLIS permite no integrar en la base imponible el dividendo que corresponda al sobreprecio pagado, siempre que se pruebe la tributación de un importe equivalente en sede de los transmitentes previos. Aunque la norma no menciona explícitamente a los no residentes, una interpretación integradora permite incluir a personas o entidades no residentes que hayan tributado en España por la transmisión de la participación. En este caso, la deducción podrá aplicarse equiparando la tributación del IRNR con la del IS o el IRPF según corresponda.
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