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A company inquired whether it was obliged to apply its internal and international double taxation deductions in the first year with a positive full quota, or whether it could prioritise other deductions. The DGT responds that there is no obligation to apply them immediately.
Cuestión planteada Confirmación de si de acuerdo con la Ley del Impuesto sobre Sociedades, la deducción de las deducciones para evitar la doble imposición interna e internacional pendientes de aplicar no es obligatoria en el primer ejercicio tras su generación en el que el contribuyente obtenga cuota íntegra positiva, sino que el contribuyente puede aplicar otras deducciones con los límites previstos para ello en la Ley del Impuesto sobre Sociedades, sin perder el derecho a aplicar aquellas en ejercicios futuros.
Las deducciones por doble imposición interna e internacional pendientes de aplicar a la entrada en vigor de la LIS pueden deducirse en períodos impositivos siguientes sin obligación de aplicarlas en el primer ejercicio con cuota suficiente. El contribuyente puede optar por no aplicarlas y diferirlas, permitiendo la aplicación de otras deducciones (actividades, donativos o inversión en Canarias) tras haber aplicado las de doble imposición generadas en el propio ejercicio. Las deducciones por doble imposición generadas en el propio ejercicio deben aplicarse antes que las del capítulo IV.
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