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A holding company has enquired whether it can apply the double taxation relief regime to dividends from a previously acquired subsidiary. The Directorate General for Taxes (DGT) has ruled that this is possible provided the requirements of Article 21 of the Corporate Income Tax Act are met and it is proven that the equivalent amount was taxed under the Personal Income Tax of the former partners.
Cuestión planteada 1. Si al dividendo de 2014 le es de aplicación el artículo 30.6 del texto refundido de la Ley del Impuesto sobre Sociedades.
Para aplicar la deducción del 100% de la cuota íntegra según la DT 23ª de la LIS, se debe cumplir el artículo 21 de la LIS y probar que un importe equivalente al dividendo se integró en la base imponible del IRPF de los transmitentes previos. Si la prueba de la integración en IRPF es parcial, la deducción será parcial. El dividendo que corresponda a la diferencia entre el precio de adquisición y el valor de las aportaciones no tendrá consideración de renta y minorará el valor fiscal de la participación.
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