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A company inquired whether it could amend its Corporate Tax returns to apply the domestic double taxation relief on dividends that do not constitute income as they represent premium reserves. The DGT ruled that this is possible provided it is proven that an equivalent amount was taxed under Personal Income Tax for the previous owners.
Cuestión planteada 1. Si es posible solicitar la rectificación de la autoliquidación del Impuesto sobre Sociedades del ejercicio 2011, tanto de la consultante como del grupo fiscal, a los efectos de aplicar lo dispuesto en el artículo 30.4.e) del TRLIS, en relación con los dividendos repartidos en el citado ejercicio correspondientes a reservas previas a la adquisición de las filiales.
La entidad tiene derecho a la deducción por doble imposición interna si prueba que un importe equivalente al dividendo se integró en la base imponible del IRPF de los anteriores propietarios con ocasión de la transmisión. Esta deducción puede aplicarse en la cuota íntegra del grupo fiscal en régimen de consolidación. El importe de la deducción no podrá exceder del resultado de aplicar al dividendo el tipo de gravamen de las ganancias patrimoniales en la base del ahorro del IRPF.
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