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A shareholder of a limited company asks whether they can deduct the corporate income tax paid on their profits in their personal income tax return. The DGT states that personal income tax rules do not allow such a deduction.
Cuestión planteada Si, en la declaración del Impuesto sobre la Renta de las Personas Físicas, el socio podrá deducir el importe del Impuesto sobre Sociedades pagado, en su día, por la sociedad sobre el beneficio.
Los dividendos percibidos se califican como rendimientos del capital mobiliario integrados en la base imponible del ahorro. La normativa del IRPF no establece una deducción por el Impuesto sobre Sociedades pagado por la sociedad. Al ser el consultante una persona física y no una persona jurídica, no le es aplicable la normativa del Impuesto sobre Sociedades ni sus normas de exención o deducción para evitar la doble imposición.
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