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An entity asked whether the temporary regime of DT 40 of the LIS could apply to the sale of shares in 2024, given that the acquisition cost exceeded 20 million euros, despite ownership exceeding 5% before 2021. The DGT responded that the temporary regime is not applicable.
Cuestión planteada Que confirme si la entidad compareciente tiene derecho a aplicar el régimen transitorio establecido en la Disposición Transitoria Cuadragésima de la Ley del Impuesto de Sociedades a la venta de participaciones realizada en 2024 por tener un coste de adquisición superior a 20 millones de euros, y ello aunque antes del 2021 tuviera una participación en su sociedad filial superior al 5%.
La disposición transitoria cuadragésima de la LIS solo se aplica a participaciones adquiridas antes de 2021 que tuvieran un valor de adquisición superior a 20 millones de euros sin alcanzar el porcentaje del 5%. Si el contribuyente ya cumplía el requisito del 5% antes de la modificación de la Ley 11/2020, no le resulta de aplicación el régimen transitorio. Por tanto, si la participación cae por debajo del 5% tras la entrada en vigor de la nueva normativa, no podrá gozar de la exención del artículo 21 de la LIS aunque el valor de adquisición sea superior a 20 millones de euros.
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