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A company inquired whether distributing profits obtained from the sale of a stake in another company as dividends would affect tax exemption. The DGT ruled that the exemption remains valid provided that the requirements for participation and holding are met.
Cuestión planteada Si la distribución de los beneficios obtenidos por la consultante en la transmisión de la participación entre todos sus socios personas físicas, en concepto de dividendos, podría determinar la pérdida de la exención prevista en el artículo 21.3 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La entidad puede aplicar la exención del artículo 21 de la LIS sobre las rentas obtenidas por la transmisión de su participación, siempre que se cumplan los requisitos de participación significativa y tenencia ininterrumpida. La posterior distribución de dichos beneficios entre los socios de la entidad consultante no impide la aplicación de la exención.
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