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A company enquired whether it could apply the domestic double taxation deduction to dividends received following various corporate restructurings. The DGT ruled that this is possible if it is proven that the equivalent amount was previously taxed at the level of the transferors, either under Corporate Income Tax or Personal Income Tax.
Cuestión planteada 1. Confirmación de que la distribución de dividendos por las sociedades objeto de adquisición en el ejercicio 2010, mediando la prueba de tributación de los transmitentes, generan el derecho a la aplicación de la deducción por doble imposición establecida en los artículos 30.4.e) y 30.6 del TRLIS.
La deducción por doble imposición interna es aplicable si el sujeto pasivo prueba que un importe equivalente al dividendo se integró en la base imponible de los anteriores propietarios con ocasión de la transmisión. En caso de sucesiones (fusiones o escisiones), las entidades beneficiarias subrogan los derechos y obligaciones tributarias de las transmitentes. Si la prueba de la tributación previa es parcial, la deducción se aplicará de forma proporcional. No darán derecho a la deducción los dividendos que correspondan a reservas que no provengan del sobreprecio pagado en la adquisición.
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