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A query was raised regarding whether the period during which an individual shareholder held certain shares could be added to the company's holding period to meet the minimum one-year requirement. The Directorate General for Taxes (DGT) ruled that this is not possible, as such a period is only counted if the shares were held by other entities within the same group.
Cuestión planteada 1. Si el socio único y la sociedad consultante pueden considerarse entidades integrantes del mismo grupo del artículo 42 del Código de Comercio, y por consiguiente, la plusvalía obtenida en la venta del 05 de mayo de 2017 estaría exenta.
Para la exención de rentas positivas por transmisión de participaciones (art. 21.3 LIS), el requisito de tenencia mínima de un año debe cumplirse el día de la transmisión. El cómputo del plazo solo permite incluir el tiempo en que la participación fue poseída ininterrumpidamente por otras entidades que formen parte del mismo grupo según el Código de Comercio. Por tanto, el periodo de tenencia de una persona física no es computable para este requisito.
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