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The query examines whether an entity can claim dividend double taxation relief if, for accounting purposes, the dividend is treated as a reduction in the investment value rather than income. The Directorate General of Taxes (DGT) rules that, due to the principle of subrogation in securities exchange transactions, the entity retains the original fiscal acquisition dates and is entitled to the relief on income included in its tax base.
Cuestión planteada 1º) Si el dividendo repartido por las sociedades operativas que contablemente no tiene la consideración de ingreso, tiene derecho a la deducción para evitar la doble imposición de dividendos del artículo 30.2 del TRLIS, En su caso, cómo debería consignar dicho dividendo la entidad C en la liquidación individual y consolidada del Impuesto sobre Sociedades del ejercicio en que se reciba.
En operaciones de canje de valores acogidas a la neutralidad fiscal, la entidad mantiene las fechas de adquisición y valores fiscales de los socios aportantes. Aunque contablemente el dividendo proceda de resultados anteriores a la adquisición y minore el valor de la inversión, fiscalmente se debe atender a las fechas de adquisición originales. Por tanto, la renta que se integre en la base imponible genera derecho a la deducción por doble imposición del artículo 30.2 del TRLIS, independientemente del tratamiento contable.
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