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The query asks whether the 70% income threshold for the exemption from positive income in a non-monetary contribution must be met only in the transfer year or across all years of holding. The DGT responds that the income requirement must be satisfied in each year of ownership.
Cuestión planteada 1º) Si la exención de la renta positiva por la aportación de las acciones en C requiere verificar el cumplimiento del porcentaje del 70% de ingresos que establece el artículo 21.1 a) únicamente en el ejercicio de la aportación o durante todo el período de tenencia de la participación, ejercicio a ejercicio, respecto al importe de ingresos consolidados en cada ejercicio.
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