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The DGT confirms that under the transitional provision 41 of the TRLIS, the reversal of value decline losses is not included in the taxable base where the dividend distribution did not give rise to an internal double taxation deduction.
Cuestión planteada Si la reversión del deterioro de valor que debe integrarse en la base imponible, en aplicación de lo establecido en la disposición transitoria 41ª del texto refundido de la Ley del Impuesto sobre Sociedades no resultará de aplicación respecto de aquellos deterioros que vengan determinados por la distribución de dividendos que no haya dado lugar a la aplicación de la deducción por doble imposición interna.
La reversión de las pérdidas por deterioro de valores representativos del capital o fondos propios no se integrará en la base imponible si la distribución de dividendos o participaciones en beneficios no ha dado lugar a la aplicación de la deducción por doble imposición interna. En caso de que sí haya generado derecho a la deducción, la reversión debe realizarse teniendo en cuenta la tributación efectivamente probada para evitar una doble imposición contraria al espíritu de la norma.
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