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A company enquired whether the acquisition cost of shares could be aggregated across all companies within a tax group to meet the €20 million threshold required for the participation exemption. The Directorate General for Taxes (DGT) ruled that this is permissible, provided the group collectively satisfies all necessary requirements.
Cuestión planteada 1. Si debe tenerse en cuenta, de forma agregada, el coste de adquisición de las acciones de C satisfecho por todas las sociedades del grupo fiscal, a efectos de determinar si se alcanza el coste de adquisición de 20 millones de euros determinado en el artículo 21 de la Ley del Impuesto sobre Sociedades.
Para aplicar la exención del artículo 21.1.a) de la LIS, se debe considerar la participación conjunta que las distintas entidades del grupo fiscal posean en la entidad participada. El valor de adquisición se entenderá cumplido si el importe satisfecho por todas las entidades del grupo supera los 20 millones de euros. Asimismo, la exención se extiende a las rentas por variaciones de valor razonable y a la transmisión de derechos de suscripción preferente, siempre que se cumplan los requisitos de participación y antigüedad.
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