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A company enquired whether it could apply the internal double taxation deduction to the undistributed profits of transferred shares, and whether the reinvestment deduction could also be applied. The DGT ruled that both are applicable, but they are incompatible with each other regarding the same portion of income.
Cuestión planteada 1. Si puede aplicar a futuro la deducción para evitar la doble imposición intersocietaria interna a la renta obtenida en la transmisión de las acciones representativas del 50% del capital social de la sociedad A en la parte que corresponda a los beneficios netos no distribuidos que hayan sido obtenidos en el períodos en el que la entidad consultante ha sido titular de más del 5% de la participación.
La entidad puede aplicar la deducción por doble imposición interna (art. 30.5 TRLIS) sobre el incremento neto de beneficios no distribuidos generados durante el tiempo de tenencia. Respecto a la deducción por reinversión (art. 42 TRLIS), esta se aplicará a la parte de la renta obtenida por la transmisión que no haya dado lugar a la deducción por doble imposición. El importe de la renta para la deducción por reinversión no incluirá la parte que haya generado derecho a la deducción por doble imposición.
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