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A company inquired whether rental income from the transfer of shares in two Spanish resident entities is exempt. The DGT states that exemption applies if participation and residency requirements are met, except where the entities are patrimonial.
Cuestión planteada Si la posible renta que obtuviera la entidad consultante en la transmisión de las entidades X y X1 estaría exenta de conformidad con el artículo 21.3 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La renta positiva por la transmisión de participaciones estará exenta si se posee al menos el 5% del capital de forma ininterrumpida durante el año anterior. Al ser las entidades participadas residentes en España, se cumple el requisito de tributación. No obstante, si las entidades tienen consideración de patrimoniales, la exención no se aplicará a la parte de la renta que no sea incremento de beneficios no distribuidos. Además, al ser una operación de reestructuración, se debe observar la limitación de la exención sobre la diferencia entre valor fiscal y de mercado si la transmisión ocurre en los dos años siguientes.
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