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A company resident in Spain enquired whether it could apply the exemption under Article 21.3 of the Corporate Tax Act regarding the sale of its shareholding in another company. The Directorate General for Taxes (DGT) ruled that it could, as the requirements for shareholding percentage and tax residence were met.
Cuestión planteada Si la entidad consultante puede aplicar la exención del artículo 21.3 de la Ley del Impuesto sobre Sociedades en relación a la renta obtenida por la transmisión de sus participaciones en la sociedad Y.
La entidad podrá aplicar la exención de la renta positiva obtenida en la transmisión de su participación si cumple los requisitos del apartado 1 del artículo 21 de la LIS. En este caso, se cumple el requisito de porcentaje de participación (41,30%) y, al ser la entidad participada residente en España, no es necesario analizar el requisito de la letra b).
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