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An entity enquired whether it could apply the dividend exemption under Article 21 of the Corporate Tax Act while holding usufruct rights over shares. The DGT ruled that the usufructuary may apply said exemption provided that legal requirements are met and double taxation occurs.
Cuestión planteada Si la entidad consultante podrá aplicación la exención del artículo 21 de la Ley del Impuesto sobre Sociedades sobre los dividendos que perciba de X, en calidad de usufructuario.
El usufructuario tiene derecho a la percepción de los dividendos y puede ser considerado socio económico de la entidad. Por tanto, podrá aplicar la exención del artículo 21 de la LIS para evitar la doble imposición, siempre que cumpla el requisito de participación mínima del 5% o valor de adquisición superior a 20 millones de euros de forma ininterrumpida durante el año anterior al reparto. No es necesario analizar el requisito de tributación en el extranjero al ser la entidad participada residente en España.
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