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The DGT clarifies that dividends distributed among companies in a fiscal consolidation group must include 5% for management expenses, which is incorporated into the individual tax base and not fully eliminated.
Cuestión planteada - Si, cuando se produzca el reparto de dividendos dentro del grupo de consolidación, se debe tener en cuenta la reducción establecida en el apartado 10 del artículo 21 de la Ley del Impuesto sobre Sociedades y, por tanto, que el 5% de los dividendos repartidos por las entidades dominadas tribute en la declaración consolidada del grupo; o por la aplicación de las reglas de eliminación establecidas en el régimen de consolidación fiscal, dichos dividendos deben ser eliminados y con ello, seguirían estando exentos en su totalidad.
Si se cumplen los requisitos del artículo 21.1 de la LIS y no concurren las excepciones del apartado 11, se aplica la reducción del 5% por gastos de gestión. Este importe debe integrarse en la base imponible individual de la entidad y, según el artículo 64 de la LIS, no será objeto de eliminación para determinar la base imponible del grupo fiscal. Respecto a la retención, no existe obligación de practicarla sobre los dividendos que cumplan los requisitos de exención del artículo 21.1.
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