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The DGT confirms that an entity may benefit from the exemption in share transfers without triggering the restriction in paragraph 4.a) of article 21 of the LIS, provided the percentage ownership and tax residency or residence conditions of the involved entities are met.
Cuestión planteada Si la entidad B se podrá beneficiar, en el momento de la transmisión su participación en E, de la exención del artículo 21 de la Ley del Impuesto sobre Sociedades, sin que resulte de aplicación la restricción del apartado 4, letra a), del mencionado artículo.
La entidad B podrá aplicar la exención del artículo 21 de la LIS en la transmisión de su participación en E si transmite al menos un 5% de la entidad E, poseído ininterrumpidamente durante el año anterior. No se aplicará la restricción del apartado 4.a) siempre que la participación en la entidad S sea de al menos un 5% ininterrumpido durante el año anterior a la aportación, y que S sea residente en España o cumpla los requisitos de tributación previstos en el artículo 21.1 de la LIS.
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