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An entity asks whether it can benefit from the exemption for capital gains on share transfers. The DGT confirms this is possible provided the requirements on ownership, holding period, and absence of legal exclusions are met.
Cuestión planteada 1. ¿Es posible aplicar la exención por ganancias patrimoniales prevista en el artículo 21.3 de la Ley del Impuesto sobre Sociedades?
La renta positiva por la transmisión de participaciones estará exenta si se cumplen los requisitos de participación mínima del 5% y el periodo de tenencia ininterrumpido de un año. En el caso de entidades residentes, se debe cumplir el requisito de participación y tenencia, sin que sea necesario el requisito de tributación en el extranjero. Además, el importe exento se reducirá en un 5% en concepto de gastos de gestión.
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