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A parent company asked whether dividends received from its 100% owned resident subsidiary are tax-exempt. The DGT states they may be exempt if the requirements of capital participation and temporality under the law are satisfied.
Cuestión planteada Si es aplicable la exención prevista en el artículo 21.1 de la LIS.
Los dividendos de una entidad residente pueden beneficiarse de la exención del artículo 21 de la LIS si la participación es de al menos el 5% y se mantiene ininterrumpidamente durante el año anterior al día en que sea exigible el beneficio. En el caso de entidades residentes, no es necesario cumplir requisitos de tributación en el extranjero. El importe exento se reducirá en un 5% en concepto de gastos de gestión.
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