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A company inquired whether income arising from the difference between contributions and amounts received during the liquidation of a subsidiary was exempt. The DGT ruled that the exemption may apply provided the requirements regarding participation and residence are satisfied.
Cuestión planteada Si a la renta a imputar a la entidad consultante por la diferencia de lo aportado en la constitución y lo recibido como cuota de disolución y liquidación, le es de aplicación la exención prevista en el artículo 21.3 de la LIS, por lo que la totalidad de la renta estaría exenta de tributación, o bien, si por el contrario se ha de aplicar lo establecido en el artículo 21.5 de la LIS. Y en caso de aplicar lo establecido en el artículo 21.5 de la LIS, cuál sería la parte exenta de la renta a imputar por la entidad consultante.
La entidad podrá aplicar la exención del artículo 21 de la LIS sobre las rentas obtenidas por la disolución y liquidación de la entidad participada si ostenta un porcentaje de participación superior al 5% de manera ininterrumpida durante el año anterior a la transmisión. Asimismo, se entiende cumplido el requisito de la letra b) si la entidad participada es residente fiscal en territorio español.
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