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A company has enquired whether it can apply the non-integration of dividends and the deduction for internal double taxation regarding the premium paid when acquiring shares. The DGT has ruled that this is possible if it is proven that an amount equivalent to the dividend was taxed at the level of a previous transferor.
Cuestión planteada Si por los dividendos distribuidos por Y, la entidad consultante se puede aplicar lo dispuesto en el artículo 30.6 del texto refundido de la Ley del Impuesto sobre Sociedades por los dividendos recibidos en el ejercicio 2014/2015, así como lo dispuesto en la disposición transitoria vigésimo tercera de la Ley del Impuesto sobre Sociedades para los dividendos que reciba de Y en los ejercicios siguientes.
Para los dividendos de 2014/2015, la no integración y la deducción del artículo 30.6 del TRLIS proceden si el dividendo corresponde al sobreprecio pagado y se prueba la tributación de un importe igual en sede de un transmitente previo. Para ejercicios posteriores, se aplica el artículo 21 de la LIS y la DT 23ª, permitiendo la no integración y una deducción del 100% de la cuota íntegra si se acredita la tributación previa en el Impuesto sobre Sociedades o en el IRPF, hasta agotar el importe tributado por los transmitentes hasta el 31 de diciembre de 2014.
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