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A company inquired whether it could apply the double taxation deduction under the 23rd Transitional Provision of the Corporate Income Tax Act in 2017 for dividends received between 2012 and 2015. The Directorate General of Taxes (DGT) ruled that the right to the deduction arises when the dividends are received, and therefore, deductions corresponding to fiscal years in which they were not declared cannot be applied in 2017.
Cuestión planteada 1. Confirmación de que la distribución de dividendos de la entidad Y, hasta el importe de la plusvalía obtenida por las entidades A1 y A6 e integrada en sus respectivas bases imponibles del Impuesto sobre Sociedades (excluida la parte por las que éstas aplicaron la deducción para evitar la doble imposición interna sobre plusvalías), habilita a las entidades G y F (esto es, al grupo de consolidación fiscal que ambas forman) a la aplicación de la deducción por doble imposición que establece la disposición transitoria vigésimo tercera de la LIS.
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