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An entity requested clarification on whether income obtained by two companies (A and B) following the dissolution of B could qualify for the double taxation exemption. The DGT examines whether the requirements for participation and minimum taxation are met, and whether the liquidated company qualifies as a holding company.
Cuestión planteada Si a las rentas obtenidas por las entidades A y B, como consecuencia de la disolución y liquidación de esta última, les resulta de aplicación la exención del artículo 21.3 de la LIS.
La entidad B puede aplicar la exención si cumple el porcentaje de participación y la tributación mínima en la participada P. Para la entidad A, la exención dependerá de si B es una entidad patrimonial. Si B es patrimonial, la exención solo se aplicará a la parte de la renta que corresponda a un incremento de beneficios no distribuidos generados por B durante el tiempo de tenencia de la participación.
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