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A company sought clarification on whether a merger by absorption would affect its right to an internal double taxation deduction on future dividends. The Directorate General of Taxes (DGT) clarified that if the mechanism in the twenty-seventh transitional provision is applied to correct double taxation in the merger, the deduction under the twenty-third transitional provision cannot be applied.
Cuestión planteada 1. Si la fusión proyectada entre la sociedad A y la sociedad B no afectaría al derecho de la primera a la acreditación de una deducción por doble imposición interna respecto a los dividendos que en el futuro puedan ser repartidos por las sociedades participadas de la sociedad B transmitidas a la sociedad A como consecuencia de la operación de fusión por absorción, en atención a los principios rectores de neutralidad y de subrogación en los derechos y obligaciones tributarias del régimen fiscal del capítulo VII del título VII de la Ley del Impuesto sobre Sociedades.
La entidad adquirente puede corregir la doble imposición mediante la distribución de dividendos o con ocasión de la fusión de la entidad participada. Si en la operación de fusión resulta aplicable la disposición transitoria vigésima séptima de la LIS para corregir la doble imposición, no procedería la aplicación de la disposición transitoria vigésima tercera.
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