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A Spanish company asks whether dividends from its subsidiary B (10% ownership) are exempt under Corporate Tax. The DGT states that, since the ownership exceeds 5% and the subsidiary is resident in Spain, exemption depends on meeting the minimum holding period requirement.
Cuestión planteada Si a los dividendos que reparta la entidad filial B a la entidad consultante les es de aplicación la exención prevista en el artículo 21 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar la exención del artículo 21.1 de la LIS, se debe cumplir el requisito de participación significativa de al menos el 5%. En este caso, la participación del 10% cumple dicho porcentaje. No obstante, la exención queda supeditada a que la participación se posea de forma ininterrumpida durante el año anterior al día en que sea exigible el beneficio o se mantenga posteriormente para completar dicho plazo.
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