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An entity inquired whether it could apply the deduction under the twenty-third transitional provision of the LIS to dividends received from a subsidiary. The DGT clarifies that this deduction applies to the amount corresponding to the goodwill paid during acquisition, provided that the exemption requirements are met and the prior integration of income is proven.
Cuestión planteada 1. Si la entidad G tiene derecho a aplicar la deducción por doble imposición establecida en la disposición transitoria vigésima tercera de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades (LIS, en lo sucesivo), por los dividendos procedentes de C.
La deducción de la DT 23ª de la LIS procede sobre dividendos que correspondan al sobreprecio pagado en la adquisición, siempre que se cumplan los requisitos del artículo 21 de la LIS. El contribuyente debe probar que un importe equivalente se integró en la base imponible del IRPF o del IS de los transmitentes previos antes de 2015. La deducción tendrá como límite la diferencia positiva entre el precio de adquisición y el valor de las aportaciones. El derecho a la deducción se pierde en la medida en que se transmita la participación que originó dicho derecho.
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