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The taxpayer asks whether they can claim tax relief on dividends arising from a premium paid when acquiring shares, under both previous regulations and the transitional regime of the Corporate Income Tax Act. The DGT rules that this is permissible provided it is proven that an equivalent amount was taxed under Personal Income Tax for the transferors.
Cuestión planteada 1. Si por los dividendos distribuidos en 2014 procede aplicar la deducción del artículo 30.6 del texto refundido de la Ley del Impuesto sobre Sociedades y si la prevista en la disposición transitoria vigésimo tercera de la Ley del Impuesto sobre Sociedades se podrá aplicar a los dividendos que se distribuyan en el ejercicio 2015 y siguientes.
La entidad puede aplicar la deducción del artículo 30.6 del TRLIS si prueba que el dividendo corresponde al sobreprecio pagado y que dicho importe se integró en la base imponible del IRPF de los vendedores por la transmisión. La deducción será parcial si la prueba es parcial y no podrá exceder el tipo de gravamen de las ganancias patrimoniales del ahorro. Bajo la LIS, la disposición transitoria vigésima tercera permite este derecho para adquisiciones anteriores a 2015, pero solo hasta agotar el importe que tributó los transmitentes antes del 1 de enero de 2015.
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