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The query examines whether the distribution of a share premium allows for the exemption under Article 21.1 of the Corporate Income Tax Act (LIS). The Directorate General of Taxes (DGT) rules that such a distribution is treated as a capital reduction and, therefore, the income obtained may be exempt provided that the requirements for participation and holding are satisfied.
Cuestión planteada 1. Si, en caso de distribución de la prima de asunción, procedería aplicar el artículo 21.1 de la LIS.
La distribución de la prima de asunción se asimila fiscalmente a una reducción de capital con devolución de aportaciones, por lo que la renta se entiende derivada de la transmisión de participaciones. Para aplicar la exención del artículo 21.3 de la LIS, debe cumplirse el requisito de participación significativa (mínimo 5% o valor de adquisición superior a 20 millones de euros) y el tiempo de tenencia. Si la entidad que distribuye es una 'entidad holding', se debe realizar un análisis de la participación indirecta para verificar el cumplimiento del porcentaje mínimo.
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