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A company has requested a ruling on whether dividends distributed by Company A in 2015 (prior to joining a new tax group) should be included when calculating the increase in equity for the new group in 2016. The DGT has ruled that, as the company was not part of the group in 2015, these dividends are not considered internal transactions and therefore are not eliminated.
Cuestión planteada Si los dividendos cuya distribución fue acordada por la sociedad A en el ejercicio 2015, es decir, con anterioridad a la existencia del nuevo grupo fiscal, y que están significando un aumento de reservas en este grupo a 31 de diciembre de 2016, han de tenerse en consideración para calcular el incremento de los fondos propios del grupo fiscal en el ejercicio 2016, a efectos de la aplicación de la reducción en la base imponible prevista en el artículo 25 de la Ley Impuesto sobre Sociedades.
Para determinar el incremento de fondos propios del grupo fiscal en 2016, se debe atender a la diferencia de fondos propios de las entidades que integran dicho grupo en ese ejercicio. Dado que en 2015 la consultante no formaba parte del grupo de la sociedad A, los dividendos repartidos por esta no se consideran dividendos internos sujetos a eliminación. Por tanto, si el resultado de la consultante en 2015 fue positivo y se destina a reservas en 2016, puede suponer un mayor importe de fondos propios sin necesidad de practicar eliminación.
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