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A company has enquired whether it may apply the double taxation relief on dividends from a subsidiary, on the basis that the seller of the shares paid Personal Income Tax (IRPF) on the transfer. The Directorate General for Taxes (DGT) responds that this is possible provided that the effective integration of the income into the transferor's Personal Income Tax taxable base is proven.
Cuestión planteada 1. Si al reparto de dividendo realizado en el ejercicio 2013 le resulta de aplicación la deducción para evitar la doble imposición regulada en el artículo 30.6 del texto refundido de la Ley del Impuesto sobre Sociedades, sobre el importe total del dividendo percibido por la sociedad C con el límite de la renta integrada en el IRPF del vendedor hasta la fecha.
La entidad tiene derecho a la deducción si prueba que un importe equivalente al dividendo se integró en la base imponible del IRPF del transmitente por la transmisión de las participaciones. Esta prueba debe referirse únicamente a la parte de la renta correspondiente a las acciones de la sociedad participada. No se considerará integrada efectivamente la parte de la renta que haya sido objeto de coeficientes de abatimiento. La deducción no podrá exceder del importe resultante de aplicar al dividendo el tipo de gravamen de las ganancias patrimoniales en el IRPF.
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