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A consulting company with a 10.99% holding for more than one year asks whether it can apply the dividend deduction under the TRLIS. The DGT responds that it can, provided the requirements of Article 30.2 of the TRLIS are met.
Question posed: Whether the deduction under Article 30.2 of the Recast Text of the Corporate Income Tax Law shall apply to a dividend distributed to a company subject to the Recast Text of the Corporate Income Tax Law by another company to which the new Corporate Income Tax Law applies.
The consulting entity may apply the deduction to avoid internal double taxation on dividends at 100% regarding the dividends from company A. This is possible because the consulting entity meets the requirement of holding a direct stake exceeding 5% uninterruptedly during the year prior to the date on which the profit is due. The regime applicable to the consulting entity is the TRLIS due to its tax period, regardless of whether the paying company is governed by the LIS.
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