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The query asks whether the Corporate Income Tax exemption can be applied to positive income from the transfer of shares in a resident entity. The DGT states that the exemption applies if participation, holding requirements are met and no exclusion circumstances apply.
Cuestión planteada
La renta positiva por la transmisión de participaciones está exenta si se cumplen los requisitos de participación mínima del 5% y el periodo de tenencia ininterrumpido de un año. En el caso de entidades residentes, se debe verificar que la entidad participada no tenga la condición de entidad patrimonial. Además, el importe de la renta exenta se reducirá en un 5% en concepto de gastos de gestión.
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