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An entity has enquired whether it can apply for an exemption regarding the transfer of shares in a company engaged in vehicle trading. The DGT has ruled that this is possible provided that the requirements concerning shareholding percentage, holding period, and tax residence are satisfied.
Cuestión planteada Ante la hipótesis de que la transmisión de las acciones de la entidad C genere una renta positiva para sus dos accionistas mayoritarios y considerando la peculiar actividad económica desarrollada por la entidad C, si podría la entidad consultante aplicar a las plusvalías que deriven de la venta la exención contemplada en el artículo 21 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, habida cuenta que el porcentaje de participación que ostenta desde hace más de un año es superior al 50%.
Para que la renta positiva por la transmisión de una participación esté exenta según el art. 21.3 LIS, deben cumplirse los requisitos de las letras a) y b) del apartado 1. El requisito de participación mínima debe cumplirse el día de la transmisión, mientras que el requisito de tributación de la entidad participada debe cumplirse en todos los ejercicios de tenencia. Si la entidad participada es residente en España, no es necesario analizar el requisito de tributación en el extranjero.
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