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A Spanish holding company asks whether it can benefit from dividend exemption on its shareholding in a French company (A), which in turn holds another company (B). The DGT states that if dividend and capital income from company A do not exceed 70% of its consolidated income, there is no need to assess indirect participation in A's subsidiaries.
Cuestión planteada Si se cumple el requisito de participación mínima para que la consultante pueda aplicar la exención prevista en el artículo 21.1.a) de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar la exención del art. 21.1.a) LIS, se requiere una participación mínima del 5% mantenida ininterrumpidamente. Si la entidad participada es dominante de un grupo y obtiene más del 70% de sus ingresos de dividendos o rentas de capital, el contribuyente debe cumplir el requisito de participación mínima también en las entidades indirectas. No obstante, si no se supera dicho umbral del 70%, no es necesario analizar la participación indirecta en las filiales de la sociedad directamente participada. En el caso de entidades no residentes, debe cumplirse el requisito de tributación mínima o existencia de convenio de doble imposición.
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