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The query asks whether an entity can apply the Corporate Income Tax exemption for positive income from the sale of shares in entity X. The DGT states that the exemption is available if the minimum shareholding, holding period, foreign taxation (if applicable), and exclusion circumstances are met.
Cuestión planteada
La renta positiva por la transmisión de participaciones estará exenta si se cumple el requisito de participación de al menos el 5% de forma ininterrumpida durante el año anterior a la transmisión. Si la entidad es no residente, debe haber estado sujeta a un impuesto extranjero análogo de al menos el 10%. Además, no debe tratarse de una entidad patrimonial ni de los supuestos de exclusión del apartado 5 del artículo 21. El importe exento se reducirá en un 5% por gastos de gestión.
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