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An entity with 6% of a holding company K's capital questions whether the transfer income may be exempt under LIS art. 21.3. The DGT confirms that, as K is a holding company (over 70% of income from dividends and interest), it is necessary to prove a minimum 5% indirect shareholding in K's subsidiaries with a holding period exceeding one year. If K holds more than 90% in its subsidiaries, the requirement is met indirectly, although the duration of holding is not proven in the query. The exemption applies with a 5% reduction in management expenses.
Cuestión planteada Si la consultante vendiese sus participaciones en la entidad K y generase una plusvalía como consecuencia de la misma, ¿podría acogerse a la exención prevista 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 estará exenta si se cumplen los requisitos de participación mínima del 5% y el periodo de tenencia de un año. Si la entidad participada es una holding que obtiene más del 70% de sus ingresos de rentas de otras entidades, el socio debe cumplir también los requisitos de participación y antigüedad en las filiales indirectas. Asimismo, la exención no se aplicará a la parte de la renta que no corresponda a beneficios no distribuidos si la entidad tiene la consideración de entidad patrimonial. Finalmente, la renta exenta se reducirá en un 5% en concepto de gastos de gestión.
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