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A company asked whether the sale of its shares in an entity operating a speed circuit was exempt from corporate tax. The DGT states that exemption applies if the entity is not patrimonial and explains how the accounting adjustment should be made.
Cuestión planteada 1º) Si resulta de aplicación la exención del artículo 21 de la Ley del Impuesto sobre Sociedades, quedando exentos los beneficios obtenidos por la venta del 93% de las participaciones sociales de la entidad B. En particular: - si la calificación urbanística podría tener alguna incidencia en la consideración de la entidad B como entidad patrimonial; - si de estar exento el beneficio, debe incluirse la venta como mayor base imponible y luego aplicar un ajuste extracontable negativo o bien si directamente no se incluye en la base imponible; - si las bases imponibles negativas que pudieran existir en la entidad B podrían mantenerse para futuros años o se extingue el derecho a ser aplicadas por los nuevos propietarios.
La exención del artículo 21 de la LIS aplica si se cumplen los requisitos de porcentaje de participación y tenencia, y la entidad no es patrimonial. Una entidad es patrimonial si más de la mitad de su activo no está afecto a una actividad económica. Si la entidad desarrolla una actividad económica real, como la explotación de un circuito con empleados, no será patrimonial. El beneficio por la venta debe registrarse como un ajuste negativo en la base imponible para determinar el impuesto.
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