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A company within a tax group has enquired whether it can apply double taxation relief to a dividend distributed in 2013, given that the income from the preceding transfer is only included in the group's tax base in 2014. The Directorate General for Taxes (DGT) has ruled that the relief may be applied in 2014, provided that the prior taxation of the income at the level of the transferors can be proven.
Cuestión planteada 1. Confirmación de la aplicación del mecanismo corrector de la doble imposición contenido en los artículos 30.4.e) y 30.6 del TRLIS y ello con independencia de que la tributación asociada a la renta obtenida por los anteriores titulares de A vaya a ser parcialmente compensada en la declaración del Impuesto sobre Sociedades del grupo fiscal con bases imponibles negativas o deducciones en cuota generadas por el grupo fiscal.
La deducción por doble imposición del artículo 30.4.e) del TRLIS requiere probar que un importe equivalente al dividendo tributó previamente en territorio español en sede de los anteriores propietarios. En el caso de consolidación fiscal, si la renta de la transmisión previa no se integra en el grupo hasta un ejercicio posterior, no se puede aplicar la deducción en el año de la distribución del dividendo. No obstante, la deducción podrá aplicarse en el ejercicio en que se produzca la integración de dicha renta, siempre que se cumplan los requisitos legales. Además, no existe obligación de retener en la distribución de dividendos entre sociedades que forman parte de un grupo de consolidación fiscal.
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