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The DGT clarifies that member companies of a temporary joint venture operating in Angola may apply for exemption from positive foreign income, provided legal requirements are met.
Cuestión planteada 1. Si las empresas miembros de la UTE y cuya actividad se realiza en Angola pueden acogerse por las rentas generadas en 2014 y sucesivos al método de la exención, es decir, por no integrar en la base individual de los partícipes la parte proporcional que les corresponda de los rendimientos positivos obtenidos por la UTE en el extranjero.
Para periodos iniciados en 2014, las empresas miembros de una UTE que opere en el extranjero pueden optar por no integrar en su base imponible la parte proporcional de las rentas positivas obtenidas por la UTE en el extranjero. A partir de 2015, bajo la LIS, estas empresas pueden acogerse a la exención de rentas obtenidas a través de un establecimiento permanente en el extranjero (art. 22 LIS) o a la deducción por doble imposición (art. 31 LIS). Para que una UTE opere en el extranjero, los medios materiales y personales deben estar ubicados fuera de España.
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