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A company requested clarification on whether dividends received after making a contribution to offset a subsidiary's losses are considered a return of capital. The DGT ruled that these dividends reduce the tax value of the holding and are not included in the taxable base, but the associated impairment is not deductible.
Cuestión planteada 1. Si los dividendos percibidos de B se considerarían como una minoración del valor fiscal de la participación por reintegro de las aportaciones realizadas y, por tanto, no determinarían un ingreso computable en la base imponible. Asimismo, si la depreciación registrada por el reparto de dividendos sería considerada como un gasto no deducible.
Los dividendos distribuidos hasta el importe de la aportación realizada para compensar pérdidas se consideran una devolución indirecta del capital. Según el artículo 17.6 de la LIS, este importe reduce el valor fiscal de la participación y no se integra en la base imponible, siempre que el valor de las participaciones exceda lo percibido. No obstante, el deterioro de valor de la participación no será fiscalmente deducible conforme al artículo 13.2.b) de la LIS. Al no constituir renta, estos dividendos no están sujetos a retención.
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