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A rural cooperative asks whether gains from selling shares in two non-resident companies (in the Netherlands and UK) are exempt from corporate tax. The DGT confirms the exemption may apply if article 21 of the LIS is met, though it clarifies that such income is considered extracooperative.
Cuestión planteada 1. Si el rendimiento obtenido por la transmisión de las participaciones estaría exento del Impuesto sobre Sociedades, conforme a lo regulado en el artículo 21 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 si posee al menos el 5% de la participación de forma ininterrumpida durante el año anterior y si las entidades participadas residen en países con convenio de doble imposición e intercambio de información. No obstante, los rendimientos derivados de participaciones en sociedades de naturaleza no cooperativa tienen la consideración de ingresos extracooperativos según la Ley 20/1990.
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