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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 la entidad C podrían estar exentos según el artículo 21 de la LIS si la consultante posee al menos un 5% de participación de forma ininterrumpida durante el año anterior. Si la entidad C obtiene más del 70% de sus ingresos de rentas similares, la consultante debe cumplir también el requisito de participación indirecta mínima en la entidad B. 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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