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A holding company enquired whether its shareholders could benefit from the ETVE dividend exemption under the transitional regime. The DGT ruled that the transitional regime applies to both the entity and its shareholders, allowing the minimum shareholding requirement to be waived provided the acquisition value requirement is met.
Cuestión planteada Se describen en el cuerpo de la contestación.
La disposición transitoria trigésima primera de la LIS permite aplicar el régimen del artículo 21 tanto a la ETVE como a sus socios. Para los socios, se exime del requisito de porcentaje de participación mínima si la ETVE posee participaciones con un valor de adquisición superior a 6 millones de euros. Para determinar la condición de entidad holding, se deben considerar los ingresos del periodo impositivo en que se distribuyen los beneficios y, en caso de consolidación, los resultados por puesta en equivalencia según el porcentaje de participación. Todas las rentas por transmisión de valores deben computarse para determinar la condición de holding, sin distinguir si son participaciones de control o de trading.
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