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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 según el artículo 5.2 de la LIS, el valor del activo se deducirá de los balances consolidados si la entidad es dominante de un grupo. En el caso concreto, para la exención del artículo 21 de la LIS, la condición de entidad patrimonial de la entidad B se determinará mediante sus cuentas anuales consolidadas y no de forma aislada.
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