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A Spanish company under the foreign holding entities regime seeks clarification on the tax treatment of profit from selling a share in a foreign holding entity. The DGT explains how the exemption applies based on the subgroup's compliance with foreign business activity requirements.
Cuestión planteada Cuál sería el tratamiento fiscal de la potencial ganancia de capital que se pudiera poner de manifiesto en la transmisión de la participación en la entidad Holding BV por parte de la consultante. En concreto:
La renta por la transmisión de la participación en una entidad no residente puede estar exenta si se cumplen los requisitos del artículo 21 del TRLIS. Para entidades holding, se entiende cumplido el requisito de ingresos si al menos el 85% de los ingresos del subgrupo (holding y sus participadas) proceden de actividades empresariales en el extranjero. Si en algún ejercicio no se cumplen los requisitos, la exención se aplicará de forma proporcional según las reglas del artículo 21.2 del TRLIS.
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