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Entities X and Y requested guidance on quantifying the dividend arising from the forgiveness of debts owed by their subsidiary Z. The DGT ruled that the portion proportional to their shareholding constitutes income from the distribution of reserves, while the remainder is classified as other financial income.
Cuestión planteada Cuantificación de la cantidad que puede ser tratada como dividendo en sede de la entidad X y la entidad Y.
En la proporción de la participación efectiva de cada socio en la entidad Z, se computará un ingreso financiero por reservas distribuidas, multiplicando el valor del crédito por dicho porcentaje. El porcentaje de participación restante se computará como un ingreso en la base imponible según el artículo 11 de la LIS. El tratamiento depende de la existencia de reservas suficientes para calificar la operación como distribución de beneficios.
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