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A company wishes to sell its shares in another entity to its parent and asks whether the capital gain and dividends are exempt. The DGT states that positive income from the transfer may be exempt if the conditions of participation and temporality in article 21 of the LIS are met.
Cuestión planteada 1. Confirmación de que la renta puesta de manifiesto en la sociedad V con la venta de las participaciones en la sociedad B está exenta.
La renta positiva por la transmisión de participaciones puede estar exenta si se cumplen los requisitos del artículo 21.1 de la LIS y no concurren los supuestos del apartado 4. Los dividendos percibidos por el socio también podrían beneficiarse de la exención si se cumplen los requisitos de participación y tenencia. Si la operación ocurre en ejercicios iniciados tras el 1 de enero de 2021, la renta exenta se reducirá en un 5% por gastos de gestión. Estos importos no serán objeto de eliminación en la base consolidada del grupo fiscal.
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