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The consultant asks whether investors who before 2021 met both the percentage (5%) and value (>20M€) thresholds can benefit from the transitional regime if their shareholding later falls below 5%. The DGT responds that no, as the transitional provision only protects those who did not reach the shareholding threshold.
Cuestión planteada 1º) Si, a pesar del tenor literal de la disposición transitoria cuadragésima de la LIS, el régimen transitorio resulta aplicable a aquellos inversores que, con anterioridad al 1 de enero de 2021, cumplieran los dos requisitos alternativos que condicionaban la aplicación del artículo 21 de la LIS (porcentaje de participación y valor de adquisición), y con posterioridad a dicha fecha, pasasen a cumplir exclusivamente el segundo de ellos.
La disposición transitoria cuadragésima de la LIS solo se aplica a participaciones adquiridas antes de 2021 que tengan un valor superior a 20 millones de euros pero no alcancen el 5% de participación. Si el contribuyente ya cumplía el requisito del 5% antes de la reforma, no puede acogerse al régimen transitorio si posteriormente su participación baja de ese porcentaje. En ese caso, no podrá aplicar la exención del artículo 21 de la LIS aunque el valor de adquisición sea superior a 20 millones de euros.
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