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A holding company sought clarification regarding the tax treatment of the distribution of previous contributions, legal reserves from capital reductions, and results from the reversal of impairments. The DGT clarifies that the first two do not constitute taxable dividends and that the third is treated as a share premium.
Cuestión planteada Tratamiento tributaria que correspondería a la distribución, como dividendo en especial, de las participaciones en filiales, a través de la distribución de (1) las aportaciones previas de los socios realizadas directamente a reservas, (2) de la reserva legal que tiene su origen en una reducción de capital, y (3) del reparto de resultados acumulados por la entidad consultante. Estos resultados se han generado como consecuencia del saneamiento de la entidad con carácter previo a la reversión de los deterioros de las participaciones en filiales.
La distribución de aportaciones previas de socios y de la reserva legal originada por reducción de capital no tiene consideración de dividendo, sino que minoran el valor fiscal de las participaciones. La distribución de resultados por reversión de deterioros fiscalmente deducibles y saneados con aportaciones se equipara a la distribución de una prima de emisión. Estos beneficios distribuidos no se consideran rentas obtenidas en territorio español y no están sujetos a retención.
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