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A company inquired whether the double taxation deduction could be applied to both the portion of dividend recognised as income and the portion reducing the investment's carrying amount. The DGT confirms that such deduction may be applied in both cases if it can be proven that the equivalent amount was previously taxed at the donor level.
Cuestión planteada Si de acuerdo con una interpretación literal del artículo 30.6 del texto refundido de la Ley del Impuesto sobre Sociedades procede la aplicación de la deducción por doble imposición de dividendos que regula dicho precepto tomando en consideración tanto la parte del dividendo que se contabiliza contra coste de adquisición, así como la totalidad de dividendo percibido y contabilizado como ingreso en el ejercicio 2013.
La deducción por doble imposición de dividendos puede aplicarse sobre la parte del dividendo que no se integra en la base imponible por no tener consideración de ingreso, siempre que se pruebe que un importe equivalente ha tributado en territorio español en sede de los propietarios previos con ocasión de la transmisión. Esto incluye tanto la parte que se registra como nueva cartera (art. 30.4.e) como la que minorará el valor fiscal de la participación (art. 30.6). Si el transmitente aplicó la deducción por reinversión de beneficios extraordinarios, la deducción será del 18% del importe del dividendo.
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