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A Spanish company asks whether it can apply the exemption under Article 21 of the TRLIS to dividends and capital gains from a foreign entity (H), whose profits may indirectly arise from other subsidiaries. The DGT explains that exemption is possible if the percentage ownership, foreign tax liability, and the profits derive from commercial activities are met.
Cuestión planteada Si resulta de aplicación la exención prevista en el artículo 21.1 y 21.2 del texto refundido de la Ley del Impuesto sobre Sociedades a los dividendos y ganancias de capital, respectivamente, obtenidos por la consultante y derivados de su participación en H, aun cuando dichas rentas puedan provenir, a través de E, de dividendos e incrementos de valor atribuibles a las Participadas.
La exención requiere una participación directa o indirecta de al menos el 5% mantenida durante el año anterior o posteriormente hasta completar el plazo. La entidad participada debe estar gravada por un impuesto extranjero análogo o residir en un país con convenio de doble imposición y cláusula de intercambio de información. Además, los beneficios deben provenir de actividades empresariales en el extranjero, cumpliendo el requisito de que al menos el 85% de los ingresos correspondan a rentas de dichas actividades. En el caso de participaciones indirectas, los requisitos de tributación y actividad empresarial deben cumplirse también por las entidades en las que se participa.
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