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A consulting entity asks how to quantify the double taxation deduction under the 23rd transitional provision after acquiring shares through a series of non-monetary contributions. The DGT clarifies that the ultimate beneficiary entity may apply the deduction and that it is compatible with the tax group's capitalisation reserve.
Cuestión planteada 1. Cuantificación de la deducción para evitar la doble imposición a que tiene derecho la entidad consultante.
La entidad beneficiaria de las aportaciones no dinerias, mediante subrogación, adquiere los derechos y obligaciones tributarios de la transmitente. La deducción de la DT 23ª se aplicará de forma proporcional según la parte de la renta que se integró en la base imponible y las deducciones que aplicó el transmitente. En consolidación fiscal, la deducción se podrá aplicar en la cuota íntegra del grupo sin límite. Además, la aplicación de la deducción de la DT 23ª no impide que el grupo fiscal se aplique la reducción por reserva de capitalización.
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