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A company has requested a ruling on whether it can apply the Corporate Tax exemption for the transfer of its shareholding in another company which, in turn, holds shares in a third company. The DGT has ruled that this is possible provided that the requirements regarding shareholding percentage and residence are met, and that the investee entity is not classified as a patrimonial entity.
Cuestión planteada Si resulta de aplicación la exención del artículo 21 de la LIS.
Para aplicar la exención en la transmisión de participaciones, la entidad debe poseer al menos el 5% del capital de forma ininterrumpida durante un año. Si la entidad participada obtiene más del 70% de sus ingresos de rentas de participaciones, la entidad consultante debe respetar el 5% de participación indirecta en las filiales. La exención no se aplicará si la entidad participada es una entidad patrimonial, salvo que la renta corresponda a un incremento de beneficios no distribuidos. Para que la entidad participada no sea patrimonial, debe contar con medios materiales y personales para la gestión de sus participaciones.
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