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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 tuvieran un valor superior a 20 millones de euros sin alcanzar el porcentaje del 5%. Si el contribuyente ya cumplía el requisito del 5% antes de la reforma, no le es aplicable este régimen transitorio. Por tanto, si la participación baja del 5% tras la reforma, no podrá aplicar la exención aunque el valor de adquisición sea superior a 20 millones de euros.
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