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The inquiry asks whether the transfer of shares in a resident entity may be tax-exempt. The DGT responds that this is possible if the requirements regarding shareholding, ownership, and the entity not being a patrimonial entity are met.
Cuestión planteada
La renta positiva por la transmisión de participaciones estará exenta si se cumplen los requisitos de participación mínima del 5% y el periodo de tenencia de al menos un año. Además, debe cumplirse el requisito de tributación en el extranjero si la entidad es no residente y no incurrir en los supuestos de exclusión del apartado 5. La exención no se aplicará si la entidad participada tiene la condición de entidad patrimonial y se reducirá el importe exento en un 5% por gastos de gestión.
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