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The consultant asks whether exemption and relief from double taxation can be applied to dividends from an entity acquired in 2011. The DGT confirms this is possible if participation and temporality requirements are met, although relief will be partial if evidence of prior income integration is incomplete.
Cuestión planteada - Si por los dividendos distribuidos por A, a la entidad consultante, procede realizar el ajuste negativo del artículo 30.6 del texto refundido de la Ley del Impuesto sobre Sociedades y aplicar la deducción por doble imposición prevista en dicho artículo, siempre que se correspondan con beneficios del ejercicio o de reservas generadas después de la adquisición de la participación en la sociedad A por parte de X.
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