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The query asks whether consolidated financial statements of subsidiaries should be used to apply the exemption for the transfer of shares. The DGT responds that the determination of non-affiliated assets and the patrimonial entity status must be based on the consolidated financial statements of the group's entities.
Cuestión planteada 1º) Si la sociedad X transmite su participación en A, a los efectos de la aplicación de la exención del artículo 21.3 de la Ley 27/2014 de 27 de noviembre, del Impuesto sobre Sociedades, el artículo 5.2 se referiría a las cuentas anuales consolidadas de A, B y C excluyendo a la entidad dominante.
Para determinar si una entidad es patrimonial, el valor del activo, de los valores y de los elementos no afectos a la actividad económica será el que se deduzca de los balances consolidados en caso de que la entidad sea dominante de un grupo. En este caso, para la aplicación de la exención del artículo 21 de la LIS, se deberán tener en cuenta los balances consolidados de las entidades A, B y C. La entidad B no se considerará patrimonial si así se deriva de las cuentas anuales consolidadas, sin considerar a la propia entidad B de forma aislada.
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