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Entity G (Spain) holds 5% in S (UK), a holding company that owns J and I (both UK), all part of the same consolidated group. S pays dividends to G, part of which come from dividends in J and I. The DGT confirms G may benefit from art. 21.1 LIS exemption: the minimum 5% indirect participation requirement in J and I is not applicable where they belong to the same commercial group as S and prepare consolidated accounts; the tax residency requirement under art. 21.1.b) is met by UK residence and CDI; a 5% management expense reduction applies.
Cuestión planteada Confirmación de que procede aplicar la exención prevista en el artículo 21.1 de la LIS al dividendo que la entidad G ha percibido de la entidad S, procedente a su vez de dividendos distribuidos por la entidad J y por la entidad I.
Los dividendos de la entidad S pueden estar exentos según el artículo 21.1 de la LIS si la entidad G posee al menos un 5% de participación de forma ininterrumpida durante el año anterior. Al formar parte de un mismo grupo con cuentas consolidadas, no es necesario que la participación indirecta en las filiales de segundo nivel sea del 5%. Asimismo, las entidades no residentes deben residir en un país con convenio de doble imposición o estar sujetas a un impuesto similar de al menos el 10%. El importe exento se reducirá en un 5% por gastos de gestión.
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