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A company inquired whether it could benefit from the exemption on the transfer of its shareholding in another entity. The DGT confirms that this is possible if the percentage of ownership, continuous holding and residence in countries with an information exchange agreement are met, provided the holding company is not a patrimonial entity.
Cuestión planteada Si la entidad consultante se podrá aplicar la exención del artículo 21 de la Ley del Impuesto sobre Sociedades en relación a las rentas que obtuviera por la transmisión de su participación en Y. En concreto, cómo debe aplicarse la limitación del 21.5.a) de la Ley.
La exención del artículo 21 de la LIS es aplicable si se mantiene la participación mínima y se cumple el requisito de residencia/tributación en la entidad participada. Si la entidad participada es una entidad patrimonial, la exención solo alcanza a la parte de la renta que corresponda a un incremento de beneficios no distribuidos generados durante la tenencia. Respecto al IVA, la venta de una participación se considera operación accesoria si supone una utilización muy limitada de bienes o derechos y no es continuada en el tiempo.
What is published here, applied to a company or a specific case. The first meeting is free.
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