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A query was raised regarding the application of the twenty-third transitional provision of the Corporate Income Tax Act (LIS) to dividends arising from the sale of treasury shares within a tax group. The Directorate General for Taxes (DGT) ruled that dividends may be exempt if the requirements of Article 21 are met, and they may allow for a tax deduction if prior taxation can be proven.
Cuestión planteada Si procederá de aplicación lo dispuesto en la disposición transitoria vigésima tercera de la Ley del Impuesto sobre Sociedades.
Los dividendos de participaciones adquiridas antes de 2015 que cumplan el artículo 21.1 de la LIS estarán exentos. Si el dividendo corresponde a la diferencia entre el precio de adquisición y el valor de las aportaciones, y se prueba que el importe equivalente tributó en el transmitente, se podrá aplicar la deducción prevista en la disposición transitoria vigésima tercera. En el caso de transmitentes personas físicas, la deducción no excederá del tipo de gravamen de las ganancias patrimoniales en el IRPF. Esta exención y deducción no afectan al régimen de consolidación fiscal, pudiendo aplicarse la deducción en la cuota íntegra del grupo fiscal.
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