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A company asks whether dividends and positive capital gains from the sale of shares in a closed collective investment society (SIC) in Portugal may qualify for corporate tax exemption. The DGT states that such exemption is possible if minimum holding periods, minimum shareholding thresholds, and foreign tax liability conditions are met.
Cuestión planteada
La renta positiva por la transmisión de participaciones en la SIC portuguesa podría beneficiarse de la exención del artículo 21 de la LIS si se cumplen los requisitos de participación significativa y periodo de tenencia de la letra a), y el requisito de sujeción a un impuesto extranjero de al menos el 10% de la letra b) en cada ejercicio de tenencia. Asimismo, la exención requiere que la SIC no tenga la condición de entidad patrimonial y que se aplique la reducción del 5% por gastos de gestión. El cumplimiento de estos requisitos es una cuestión de hecho que debe acreditarse ante la Administración.
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