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A company enquired whether it could apply the internal double taxation deduction (Art. 30.6 TRLIS) to dividends from a subsidiary after acquiring the company from its previous owners. The DGT ruled that this is possible if it is proven that the transferors included an equivalent income in their tax base without having been entitled to the internal double taxation deduction.
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.
Para aplicar la deducción del artículo 30.6 del TRLIS, la entidad debe probar que un importe equivalente al dividendo se integró en la base imponible de los transmitentes previos. Si los transmitentes aplicaron la deducción por reinversión de beneficios extraordinarios, la deducción aplicable será del 18%. Si no aplicaron dicha deducción por reinversión, el tipo será del 30%. La prueba de la tributación efectiva puede realizarse por cualquier medio admitido en Derecho.
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