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An entity has queried whether it can apply the internal double taxation deduction on dividends when the transferor included the income in its tax base but ended with a negative taxable base. The Directorate General for Taxes (DGT) ruled that the inclusion of the income in the individual taxable base is sufficient to meet the requirement, regardless of whether the final result is negative.
Cuestión planteada Se plantean diversas cuestiones en relación con el artículo 30.6 del texto refundido de la Ley del Impuesto sobre Sociedades que se describen en el cuerpo de la contestación.
El requisito de tributación efectiva del artículo 30.4.e).1º del TRLIS se cumple si la renta se integra en la base imponible individual del transmitente, aunque esta resulte negativa o pertenezca a un grupo con base negativa. Para determinar los beneficios no distribuidos, se deben sumar al último balance los beneficios del ejercicio en curso en proporción a los días de tenencia. La deducción se aplicará de forma proporcional si la prueba de la tributación previa es parcial. La acreditación de la tributación es una cuestión de hecho que debe probarse por cualquier medio admitido en Derecho.
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