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A company asks whether the gain from selling its shares in a resident entity is tax-exempt. The DGT states that exemption applies if the requirements of shareholding and ownership under article 21 of the Corporate Income Tax Law are met.
Cuestión planteada Si la plusvalía obtenida en la venta de dichas participaciones sociales está exenta del Impuesto sobre Sociedades conforme a lo establecido en el artículo 21 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La renta positiva por la transmisión de participaciones está exenta si se cumplen los requisitos del apartado 1 del artículo 21 de la LIS y no se incurre en los supuestos del apartado 5. Se debe cumplir el requisito de participación mínima el día de la transmisión y el requisito de residencia o tributación análoga en todos los ejercicios de tenencia. En este caso, al ser la entidad participada residente en España, se entiende cumplido el requisito de la letra b).
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