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A consulting entity plans to distribute dividends in kind (a portfolio of financial products) to its sole shareholder, which is the parent company of its tax group. The DGT analyses whether the shareholder can apply the dividend exemption and whether the income generated by the distributing entity must be eliminated when calculating the group's taxable base.
Cuestión planteada Si resulta de aplicación la exención de dividendos del artículo 21 de la Ley del Impuesto sobre Sociedades y si la renta que se genere en la entidad X al distribuir el dividendo debe ser objeto de eliminación al determinar la base imponible del grupo fiscal.
La entidad dominante puede aplicar la exención del artículo 21 de la LIS sobre el dividendo en especie, al cumplir los requisitos de participación. La entidad que distribuye el dividendo debe integrar en su base imponible la diferencia entre el valor de mercado de los elementos transmitidos y su valor fiscal. Esta renta integrada en la base imponible individual de la entidad que reparte debe ser eliminada al determinar la base imponible del grupo fiscal.
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