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A company asks whether positive income from the sale of its stake in another company may be exempt. The DGT states that if the holding company is a patrimonial entity, the exemption applies only to the portion corresponding to undistributed profits generated during the holding period.
Cuestión planteada Si se cumplen los requisitos para que la renta positiva que se pudiera poner de manifiesto en la sociedad transmitente como consecuencia de la transmisión de su participación en la sociedad B, quedara exenta de conformidad con lo dispuesto en el artículo 21.3 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para que la renta por transmisión de participaciones esté exenta, debe cumplirse un porcentaje mínimo de participación y, si la entidad es no residente, un impuesto extranjero mínimo. Si la entidad participada es una entidad patrimonial, la exención no se aplicará a la parte de la renta que no sea un incremento de beneficios no distribuidos generados durante la tenencia. Se considera entidad patrimonial aquella en la que más de la mitad de su activo no esté afecto a una actividad económica.
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