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A query was raised regarding whether rural banks participating in a credit institution can apply the exemption under Article 21 of the Corporate Income Tax Act when receiving dividends in cash or through scrip dividends. The Directorate General for Taxes (DGT) ruled that, based on accounting treatment, these receipts are considered dividends and allow for the application of the exemption, provided legal requirements are met.
Cuestión planteada 1. Si los socios cajas rurales que posean una participación igual o superior al 5% en el capital social de la consultante podrán aplicar la exención por doble imposición del artículo 21 de la Ley del Impuesto sobre Sociedades en relación con el referido "dividendo" a percibir, con independencia de que opten por su percepción en efectivo a raíz de la transmisión a la consultante de los derechos de suscripción preferente o bien opten por su percepción mediante la entrega de acciones liberadas emitidas por la consultante en la ampliación de capital.
El tratamiento fiscal en el Impuesto sobre Sociedades será el de beneficios distribuidos a los accionistas, independientemente de la forma de cobro (efectivo o acciones), siguiendo el tratamiento contable. El registro contable del ingreso tendrá la consideración de dividendo. Esto permite aplicar la exención por evitar la doble imposición del artículo 21 de la LIS, siempre que se cumplan los requisitos de participación y permanencia. No habrá obligación de retención sobre dichos dividendos si concurren los requisitos de la exención.
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