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The consultant asks whether the deduction under DT 23rd of the LIS can be applied to dividends from overpaid acquisition prices of subsidiaries. The DGT confirms it is possible if prior taxation in the transferors is proven and explains how to calculate the deduction based on the type of profit obtained.
Cuestión planteada 1. Si a los dividendos distribuidos en los ejercicios 2015 y 2016 a la entidad consultante por las filiales les podría ser de aplicación la deducción prevista en el apartado 1 disposición transitoria vigésima tercera de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades. Y si la aplicación de la citada deducción no se ve afectada por el hecho de que las filiales que distribuyen dividendos tributen por el régimen de consolidación fiscal junto a la consultante.
La deducción de la DT 23ª de la LIS es aplicable a los dividendos que correspondan al sobreprecio pagado en la adquisición de participaciones antes de 2015. El importe de la deducción se determina proporcionalmente: será del 18% si la renta en la transmitente se benefició de la deducción por reinversión de beneficios extraordinarios, y del 100% de la cuota íntegra si la renta no se benefició de deducciones previas y tributó a los tipos del art. 28 o 114 del TRLIS. Si no hay cuota íntegra suficiente en el ejercicio, la deducción puede aplicarse en períodos posteriores. En un régimen de consolidación fiscal, la deducción se aplica en la cuota íntegra del grupo.
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