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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.
Cuando las filiales de segundo o ulterior nivel pertenecen al mismo grupo que la entidad directamente participada y formulan estados contables consolidados, no es necesario que el porcentaje indirecto sea del 5% (inciso final del tercer párrafo de la letra a) del art. 21.1 LIS). El requisito de tributación mínima del art. 21.1.b) se cumple si la participada reside en país con CDI con España que contenga cláusula de intercambio de información. El importe de la exención se reduce en un 5% por gastos de gestión conforme al art. 21.10 LIS. La verificación de todos los requisitos es cuestión de hecho.
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