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A company has requested clarification on whether the sale of a stake exceeding 5% in a non-patrimonial entity is exempt from Corporate Income Tax. The DGT indicates that the exemption depends on meeting the minimum shareholding percentage and the continuous holding of the shares.
Cuestión planteada Si en la citada transmisión es de aplicación la exención prevista en el artículo 21 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para que la renta positiva por la transmisión de una participación esté exenta según el artículo 21.3 de la LIS, deben cumplirse los requisitos de participación del apartado 1. Se requiere poseer al menos un 5% del capital o fondos propios de forma ininterrumpida durante el año anterior a la transmisión. Al ser la entidad transmitida residente en España, no se aplica el requisito de tributación en el extranjero.
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