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Una sociedad consultante pregunta si los dividendos que recibe de una sociedad holding (C), procedentes de la transmisión de una participación en otra entidad (B), pueden estar exentos. La DGT indica que podrían beneficiarse de la exención del artículo 21 de la LIS si se cumplen los requisitos de porcentaje de participación y tenencia ininterrumpida.
The tax team reviews your specific situation.
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