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A patrimonial society asks whether it can apply the exemption for the transfer of its entire shareholding in a Spanish company. The DGT states that this is possible if the percentage and residency requirements are met, although with limitations if the receiving entity is patrimonial.
Cuestión planteada Resulta de aplicación el artículo 21 de la LIS en la transmisión de participaciones.
La renta positiva por la transmisión de una participación estará exenta si se posee al menos el 5% del capital de forma ininterrumpida durante el año anterior y la entidad es residente en España. No obstante, si la entidad transmitida es una entidad patrimonial, la exención no se aplicará a la parte de la renta que no corresponda a un incremento de beneficios no distribuidos generados durante el tiempo de tenencia.
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