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A query was raised regarding the application of domestic double taxation relief on capital gains when evidence of undistributed profits is partial. The DGT rules that the relief shall be applied proportionally, based on the portion of the income that was entitled to such relief during the previous transfer.
Cuestión planteada Aclaración de cómo aplicar la deducción por doble imposición del artículo 30.6 del texto refundido de la Ley del Impuesto sobre Sociedades.
La deducción por doble imposición interna del artículo 30.6 del TRLIS se aplicará con carácter parcial cuando la prueba de los beneficios no distribuidos sea parcial. Para determinar el importe, se aplicará una proporción basada en el cociente entre la renta positiva que tuvo derecho a la deducción en la transmisión anterior y la renta positiva total generada en dichas transmisiones. En el caso concreto, la entidad consultante no aplicará la deducción sobre los dividendos correspondientes a reservas y beneficios previos a la transmisión, pero sí sobre aquellos que correspondan al sobreprecio por beneficios generados tras la fecha de cierre económico.
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