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A company has enquired whether it may apply the deduction provided for in the twenty-third transitional provision of the Corporate Income Tax Act (LIS) regarding dividends corresponding to the premium paid in a previous acquisition. The Directorate General for Taxes (DGT) has ruled that both the deduction and subrogation are applicable in the event of a merger, provided that the requirements of Article 21 of the LIS are met and prior taxation under Personal Income Tax (IRPF) is proven.
Cuestión planteada 1. Si resulta de aplicación la deducción por doble imposición a que se refiere la disposición transitoria vigésima tercera de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La entidad tiene derecho a la deducción de la DT 23ª de la LIS si se prueba que el importe equivalente al dividendo se integró en la base imponible del IRPF de los transmitentes previos. En caso de fusión, la entidad resultante se subroga en los derechos de la absorbida. La deducción se aplicará sobre los dividendos que correspondan al sobreprecio pagado y no podrá exceder el tipo de gravamen de las ganancias patrimoniales en el ahorro. Si la prueba de la tributación previa es parcial, la deducción será proporcional.
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