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A company asked whether it should include deterioration of a shareholding in its 2013 taxable base following dividends from 2012 profits, which had already triggered a reversal of the deterioration in that year. The DGT stated that such inclusion is unnecessary to avoid an unfair fiscal treatment based on the date of profit distribution.
Cuestión planteada Si la percepción de un dividendo en el ejercicio 2013 procedente de resultados generados por la sociedad participada en el ejercicio inmediatamente anterior 2012 y que ya supusieron la integración en la base imponible de la entidad consultante de las pérdidas por deterioro del valor de su participada en su respectiva participación supone que en el ejercicio 2013 no se produzca una integración del deterioro deducido en ejercicios anteriores por el importe del citado dividendo percibido en 2013.
No procede la integración en la base imponible de las pérdidas por deterioro pendientes por el importe de dividendos percibidos, siempre que tales dividendos se correspondan inequívocamente con beneficios de un ejercicio que ya determinaron la reversión de parte de dicho deterioro en el ejercicio anterior. Se busca evitar que el tratamiento fiscal varíe según la fecha en que la entidad participada distribuya los beneficios obtenidos.
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