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An entity asks whether capital gains from selling shares in another company are exempt from corporate tax. The DGT states that since the subsidiary has not carried out any economic activity, it is a patrimonial entity, and the exemption only covers growth in undistributed profits.
Cuestión planteada Si la plusvalía obtenida en la venta de dichas participaciones sociales está exenta del Impuesto sobre Sociedades conforme a lo establecido en el artículo 21 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La exención del artículo 21.3 de la LIS requiere cumplir los requisitos de participación significativa y tenencia. Si la entidad participada es patrimonial (artículo 5.2 LIS), la exención solo se aplica a la parte de la renta que corresponda a un incremento de beneficios no distribuidos generados durante la tenencia. Se considera que no hay actividad económica cuando solo se han realizado actuaciones preparatorias o de tramitación de permisos sin un inicio material de la actividad.
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