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A consulting entity asks whether the sale of shares in four entities in which it holds more than 80% may be exempt from Corporate Tax. The DGT rules that the exemption applies provided that the requirements regarding shareholding percentage, holding period, and tax residence are satisfied.
Cuestión planteada Si la operación descrita de transmisión de dichas participaciones puede aplicar la exención del artículo 21.3 de la Ley 27/2014, de 27 de noviembre del Impuesto sobre Sociedades.
La renta positiva por la transmisión de participaciones estará exenta si se cumple el porcentaje mínimo de participación y la tenencia ininterrumpida durante el año anterior. En el caso de entidades residentes en España, no es necesario cumplir el requisito de tributación en el extranjero. La exención se aplicará siempre que se cumplan el resto de los requisitos exigidos por el artículo 21 de la LIS.
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