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A company sought clarification on whether dividends received following a share exchange, which might reduce the investment value for accounting purposes, should be treated as taxable income and allow for double taxation relief. The DGT ruled that, by virtue of subrogation, the original acquisition date and tax value are maintained; therefore, they must be treated as taxable income and allow for the corresponding relief.
Cuestión planteada 1. Si los dividendos recibidos por C de E durante los ejercicios 2012 a 2014, con independencia de que contablemente se registren contra el coste de participación en E o como ingresos, han de considerarse fiscalmente como ingresos, y generarán en C el derecho a aplicar, conforme a lo establecido en los artículos 95.2 y 30.6 del texto refundido de la Ley del Impuesto sobre Sociedades, la deducción por doble imposición interna, en la medida en que se pruebe la tributación de un importe igual a tales dividendos en los términos señalados en el artículo 30.4.e) del texto refundido de la Ley del Impuesto sobre Sociedades, teniendo en cuenta la tributación efectiva de las sociedades A y B y de las personas físicas X y Z sobre la renta diferida en abril de 2011 (cuando se realizó el canje de valores) e integrada en sus respectivas bases imponibles en 2013. Y si estos dividendos reducirán el coste de adquisición de la participación de C en E en la misma proporción en que generen la deducción.
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