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A company inquired whether it could apply the exemption for the transfer of its interest in company Y, which is itself a parent company of a group but a subsidiary of the inquirer. The DGT ruled that this is possible provided the requirements for minimum participation, residence, or double taxation treaties are met, and that consolidated balance sheets must be used to determine whether Y is a holding company.
Cuestión planteada Si la entidad consultante se podrá aplicar la exención del artículo 21 de la Ley del Impuesto sobre Sociedades en relación a las rentas que obtuviera por la transmisión de su participación en Y. En concreto, si la entidad Y es una sociedad dominante de un grupo mercantil en el sentido del artículo 42 del Código de Comercio a pesar de ser también dependiente de otra sociedad que la domina con más del 50% de la participación.
La exención del artículo 21 de la LIS es aplicable si se cumple el porcentaje de participación mínima y los requisitos de residencia o imposición en las entidades participadas. Si la entidad participada es dominante de un grupo según el Código de Comercio, para determinar si es entidad patrimonial se debe atender a la media de los balances consolidados trimestrales. El hecho de que la sociedad dominante sea también dependiente de otra no impide que se considere dominante a efectos de la determinación de su actividad económica.
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