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An entity has requested clarification on whether the Corporate Tax exemption can be applied when selling shares in a Spanish company. The DGT has ruled that, provided the requirements regarding shareholding percentage and residency are met, the exemption is applicable.
Cuestión planteada
La exención del artículo 21.3 de la LIS es aplicable a las rentas obtenidas por la transmisión de participaciones en una entidad residente si se cumplen los requisitos de participación del apartado 1.1.a) y, en caso de entidades no residentes, el requisito de tributación del apartado 1.1.b). Si se opta por el criterio de caja del artículo 11.4 de la LIS, la exención se aplicaría a medida que se entiendan obtenidas las rentas.
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