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The taxpayer inquired whether the double taxation relief provided for in the Twenty-Third Transitional Provision of the Corporate Income Tax Act (LIS) could be applied to dividends distributed from shares acquired in 2006. The Directorate General for Taxes (DGT) ruled that this regime is applicable, allowing dividends to be excluded from the taxable base, thereby reducing the tax value of the holding and generating a right to tax relief.
Cuestión planteada 1º) Si al reparto de dividendos descrito le resulta de aplicación la deducción para evitar la doble imposición regulada en la Disposición Transitoria Vigésima Tercera de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Los dividendos que correspondan a la diferencia positiva entre el precio de adquisición y el valor de las aportaciones no tendrán consideración de renta y minorarán el valor fiscal de la participación. El contribuyente tendrá derecho a una deducción del 100% de la cuota íntegra si prueba que un importe equivalente se integró en la base imponible del IS o del IRPF de los transmitentes. En el caso concreto, la deducción será parcial si la prueba de la tributación es parcial o si los transmitentes aplicaron deducciones por reinversión de beneficios extraordinarios.
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