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A company enquired whether it could apply the exemption under Article 21 of the Corporate Income Tax Law (LIS) following the spin-off of a business line into a new company. The DGT indicates that this is possible provided that the requirements regarding shareholding and residence are met, and analyses the limitations if the entity were a holding company.
Cuestión planteada Si resulta de aplicación la exención del artículo 21 de la LIS.
La sociedad podrá aplicar la exención sobre las rentas positivas de la transmisión de su participación en la sociedad B si cumple los requisitos del artículo 21.1.a) de la LIS, como la participación mínima del 5% de forma ininterrumpida durante el año anterior. Al ser la sociedad B residente en España, se cumple el requisito de la letra b). No obstante, si la sociedad B fuera una entidad patrimonial, la exención no se aplicaría a la parte de la renta que no corresponda a un incremento de beneficios no distribuidos generados por la participada durante la tenencia.
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