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A query was raised regarding whether dividends received from a company within the same group should be excluded from the individual tax base when calculating the limit for domestic double taxation deductions. The DGT ruled that they must be included in said base, even if they are subsequently eliminated for the tax group's consolidated tax base.
Cuestión planteada 1. Si para la determinación de la base imponible individual, a los efectos y en los términos expuestos en el artículo 78.2 del texto refundido de la Ley del Impuesto sobre Sociedades, no se excluirán los dividendos intragrupo percibidos en el propio período impositivo, a pesar de que los mismos sean objeto de eliminación posterior para la determinación de la bases imponible consolidada del grupo fiscal.
Para determinar el límite de las deducciones por doble imposición interna pendientes de aplicación en un grupo fiscal, se debe calcular la base imponible individual de la sociedad. En este cálculo, no se excluirán los dividendos percibidos de otra sociedad del grupo en el mismo periodo, salvo que se aplique la deducción del artículo 30 del TRLIS. Esto se aplica independientemente de que dichos dividendos deban eliminarse para determinar la base imponible consolidada del grupo fiscal.
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