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A company has requested clarification on whether gains from the sale of its holdings in another company are exempt from Corporate Income Tax. The DGT indicates that exemption is possible provided a minimum holding of 5% is maintained and the investee is not a patrimonial entity; if it is a patrimonial entity, only the portion corresponding to undistributed profits is exempt.
Question posed: Whether the capital gain derived from the transfer of shares in company C is exempt from Tax.
The exemption under Article 21 of the LIS applies if at least a 5% stake is held uninterruptedly during the year prior to the transfer. If the investee entity is a resident in Spain, the requirement of taxation abroad is not required. However, if the investee entity is a holding company, the exemption shall not apply to the portion of the income that does not correspond to an increase in undistributed profits generated during the holding period.
What is published here, applied to a company or a specific case. The first meeting is free.
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