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A query was raised regarding whether dividends received from companies within the same tax group should be included when calculating Corporate Tax instalment payments. The DGT ruled that, as these dividends are eliminated in the group's tax base, they should also not be included in instalment payments.
Cuestión planteada Si los dividendos intragrupo procedentes de sociedades pertenecientes al grupo fiscal han de ser tenidos en cuenta a efectos del cálculo de los pagos a cuenta del Impuesto sobre Sociedades.
Los dividendos distribuidos entre entidades que forman parte del mismo grupo de consolidación fiscal no deben formar parte de la base imponible para los pagos fraccionados. Esto se debe a que dichos dividendos no han sido incluidos en períodos impositivos anteriores al ser objeto de eliminación en la base imponible del contribuyente. Por tanto, no resulta de aplicación la integración prevista en la disposición transitoria trigésima cuarta para el periodo 2015 en este supuesto de dividendos intragrupo.
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