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A consulting company asks whether dividends received from a holding company (C) arising from the transfer of a share in another entity (B) may be exempt. The DGT states that such dividends could benefit from exemption under Article 21 of the LIS if the requirements for shareholding percentage and uninterrupted holding are satisfied.
Cuestión planteada
Los dividendos de una entidad pueden estar exentos si la participación es de al menos el 5% y se ha mantenido ininterrumpidamente durante el año anterior al día en que sea exigible el beneficio. Si la entidad que distribuye obtiene más del 70% de sus ingresos de dividendos o rentas de transmisiones, el contribuyente debe cumplir también los requisitos de participación indirecta mínima en las entidades de las que proceden dichas rentas. En caso de aplicarse la exención, el importe de los dividendos se reducirá en un 5% en concepto de gastos de gestión.
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