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An entity inquired whether the gain derived from the sale of a 49.0039% stake in another company was exempt from tax. The DGT ruled that the exemption under Article 21 of the Corporate Tax Act may be applied, provided the ownership requirements are met and the exclusions listed in paragraph five do not apply.
Cuestión planteada Si a la renta positiva obtenida en la transmisión de las participaciones de A le sería de aplicación la exención prevista en el artículo 21 de la Ley del Impuesto sobre Sociedades.
La entidad podrá aplicar la exención del artículo 21 de la LIS sobre las rentas de la transmisión si posee la participación de forma ininterrumpida durante el año anterior y cumple el porcentaje mínimo requerido. Para este análisis se parte de la presunción de que la entidad participada no es una sociedad holding ni patrimonial, y es residente en España. La exención no será aplicable si concurren las circunstancias de exclusión establecidas en el apartado quinto del citado artículo.
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