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A company inquires whether it may apply double taxation deductions on dividends received from a company whose shares were previously acquired from natural persons. The DGT clarifies the conditions of Transitional Provision 23 of the LIS and the limits of the proof of taxation.
Question raised 1) Whether the deduction to avoid double taxation established in paragraph 6 of Article 30 of the TRLIS is applicable to the distribution of dividends carried out in the 2013 and 2014 fiscal years.
To apply the deduction under Transitional Provision 23 of the LIS, dividends must meet the requirements of Article 21 of the LIS. The deduction is applicable if it is proven that an amount equivalent to the dividend was included in the personal income tax (IRPF) taxable base of the sellers prior to January 1, 2015. If the proof of taxation is partial, a proportionality rule shall apply. The deduction may not be applied to income included in the IRPF after said date.
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