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A company sought clarification on whether dividends distributed by its subsidiary from accumulated reserves or future profits would be exempt under the Corporate Tax Act. The DGT ruled that the exemption applies provided the requirements regarding the percentage of participation and minimum taxation in the investee companies are satisfied.
Cuestión planteada Si los dividendos distribuidos con cargo a reservas acumuladas hasta 2015 y los resultados que pudieran generarse en el año 2016 y siguientes, estarían exentos conforme a lo dispuesto en el artículo 21.1 de la LIS.
Para la exención de dividendos según el artículo 21.1 de la LIS, se debe poseer al menos un 5% del capital o una inversión superior a 20 millones de euros de forma ininterrumpida durante un año. En el caso de entidades no residentes, la participada debe estar sujeta a un impuesto extranjero de naturaleza similar con un tipo nominal de al menos el 10%. Si la entidad participada es una holding que recibe rentas de otras entidades, el requisito de tributación mínima debe cumplirse también en las entidades indirectamente participadas. La exención se aplica tanto a dividendos con cargo a reservas como a los beneficios futuros, siempre que se acrediten los requisitos.
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