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The consultant asks whether negative gains from the sale of shares in an entity must be included in the taxable base if the conditions for exemption under Article 21 or the group scenario under Article 11.10 of the LIS are not met. The DGT responds that, as the conditions for significant participation are not met and the entities do not belong to the same group, the negative gain must be included in the taxable base.
Cuestión planteada Si la renta negativa que obtenga la entidad consultante con motivo de la transmisión a E de las participaciones de B no le resulta de aplicación lo dispuesto en el artículo 21 ni 11.10 de la LIS y que, por tanto, dicha renta negativa se integrará en la base imponible de A.
Para que no se integren las rentas negativas por transmisión de participaciones, deben cumplirse los requisitos de exención del artículo 21.3 de la LIS, lo que exige una participación mínima del 5% o un valor de adquisición superior a 20 millones de euros. En este caso, al no cumplirse el porcentaje de participación indirecta mínima y no pertenecer las entidades al mismo grupo según el artículo 42 del Código de Comercio, no aplica la exención ni el régimen del artículo 11.10. Por tanto, la renta negativa debe integrarse en la base imponible.
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