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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 se aplica a la renta positiva por transmisión de participaciones si se posee al menos el 5% del capital de forma ininterrumpida durante el año anterior. Si la entidad es no residente, debe estar sujeta a un impuesto similar de al menos el 10% o residir en un país con convenio de intercambio de información. No se aplicará la exención a la parte de la renta que no sea incremento de beneficios no distribuidos si la entidad participada es una entidad patrimonial.
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