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The DGT clarifies that dividend exemption depends on whether the held entities function as holding companies.
Cuestión planteada
Si las entidades participadas obtienen más del 70% de sus ingresos de dividendos o rentas de capital, se consideran holdings y se exige cumplir requisitos de participación mínima y tiempo de tenencia en las entidades indirectamente participadas. Si no superan ese 70% de ingresos, la exención se aplica según la participación directa de la consultante. Estos requisitos de participación indirecta no se aplican si los dividendos se han integrado en la base imponible de la entidad indirectamente participada sin aplicar exenciones o deducciones.
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