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A company enquired whether the twenty-third transitional provision of the Corporate Income Tax Act could be applied to dividends received from an acquired company. The Directorate General for Taxes (DGT) ruled that the deduction may be applied if it is proven that the amount equivalent to the dividend was subject to Personal Income Tax for the sellers following the transfer of shares.
Cuestión planteada 1. Si al dividendo que pudiera repartirse en 2015 o ejercicios posteriores le sería de aplicación la disposición transitoria vigésima tercera de la Ley del Impuesto sobre Sociedades.
Para aplicar la deducción de la disposición transitoria vigésima tercera de la LIS, la entidad debe probar que un importe equivalente al dividendo se integró en la base imponible del IRPF de los anteriores propietarios con ocasión de la transmisión. En este caso, la deducción no podrá exceder del importe resultante de aplicar al dividendo el tipo de gravamen correspondiente a las ganancias patrimoniales en la parte especial o del ahorro. Además, el dividendo que corresponda al sobreprecio pagado no tendrá consideración de renta si se cumplen los requisitos de dicha disposición. Respecto a la consolidación fiscal, el dividendo que no integra renta en la base individual no debe eliminarse, pudiendo aplicarse la deducción en la cuota íntegra del grupo fiscal.
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