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A company has requested clarification on whether the transfer of its interest in another entity qualifies for Corporation Tax exemption. The DGT has ruled that the exemption applies provided that the investee entity is not classified as a holding company.
Cuestión planteada Si la entidad consultante se podrá aplicar la exención del artículo 21 de la Ley del Impuesto sobre Sociedades en relación a las rentas que obtuviera por la transmisión de su participación en Y. En concreto, si las partidas clientes por ventas, otros activos financieros a corto plazo y tesorería del balance de Y, en tanto que provengan de la actividad económica de esta entidad, no deben considerarse como "valores o elementos no afectos" a la hora de determinar si Y puede considerarse patrimonial.
La entidad podrá aplicar la exención del artículo 21 de la LIS si cumple los requisitos de participación y tenencia. No obstante, si la entidad participada es patrimonial, la exención no se aplicará a la parte de la renta que no corresponda a un incremento de beneficios no distribuidos. Para determinar si es patrimonial, la tesorería y los activos financieros a corto plazo acumulados por la actividad económica se consideran elementos afectos. Asimismo, los clientes por ventas son activos afectos al no ser valores con derechos de crédito nacidos de relaciones contractuales por el desarrollo de la actividad.
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