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A company inquired whether it could apply the exemption for the transfer of securities held indirectly through a family holding company. The DGT ruled that if the entity being transferred is a family holding company, the exemption only applies to the portion of income corresponding to undistributed profits generated during the period of ownership.
Cuestión planteada Si procede la aplicación por parte de la entidad consultante de la exención por transmisión de valores representativos de entidades residentes por la transmisión de las acciones de la sociedad C, entidad esta indirectamente participada cuando, si bien la entidad directamente transmitida merece la calificación de sociedad patrimonial, queda acreditado en la escritura de compraventa de participaciones, según se manifiesta en el escrito de consulta, que el interés verdadero de los compradores es la toma de control y posesión de la entidad participada por aquella al 100%, que sí desarrolla una actividad económica.
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