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A company asked whether the sale of a 10% stake in a Spanish resident entity could qualify for exemption from positive income. The DGT confirms this is possible provided the requirements on shareholding, holding period, and absence of legal exclusions are met.
Cuestión planteada Si se procede a la venta del 10% al interesado en dichas participaciones, si le sería de aplicación lo dispuesto en el artículo 21 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, esto es, la exención de la renta positiva derivada de la transmisión de la participación en una entidad en la que se detenta más del 5 por ciento.
La renta positiva por la transmisión de participaciones estará exenta si se cumple el requisito de poseer al menos un 5% de participación el día de la transmisión y haberlo mantenido ininterrumpidamente durante el año anterior. En el caso de entidades residentes en España, no es necesario cumplir el requisito de tributación en el extranjero. Además, el importe exento se reducirá en un 5% en concepto de gastos de gestión.
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