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A Spanish company has requested clarification on whether dividends received from a non-resident entity may be exempt under Article 21.1 of the Corporate Tax Act (LIS). The Directorate General for Taxes (DGT) examines the requirements regarding ownership percentages, holding company status, and taxation in the foreign jurisdiction.
Cuestión planteada Si el dividendo percibido puede quedar exento en virtud del artículo 21.1 de la LIS.
Para la exención, se requiere una participación mínima del 5% o un valor de adquisición superior a 20 millones de euros, mantenida ininterrumpidamente. Si la entidad participada es una 'holding' (más del 70% de sus ingresos provienen de dividendos o rentas de capital), se debe aplicar un análisis de participación indirecta. Además, la entidad no residente debe haber estado sujeta a un impuesto similar de al menos el 10%, requisito que se entiende cumplido si existe un convenio de doble imposición con cláusula de intercambio de información.
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