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A company has requested a ruling on whether it can apply the double taxation exemption to the capital gains obtained from selling its shares in another company. The DGT indicates that this is possible provided that legal requirements are met and the companies are not merely interposed entities used to avoid taxation of the shareholders.
Cuestión planteada En el caso de que las sociedades limitadas A y B vendieran sus participaciones en la sociedad limitada C, una vez haya terminado la construcción del inmueble ''chalet'' sería aplicable la exención para evitar la doble imposición sobre dividendos y rentas derivadas de la transmisión de valores representativos de los fondos propios de entidades residentes y no residentes en territorio español por la plusvalía obtenida.
La entidad podrá aplicar la exención del artículo 21 de la LIS sobre las rentas de la transmisión de su participación en la sociedad C si cumple los requisitos de dicho artículo. No obstante, las sociedades A y B deben estar válidamente constituidas y no ser entidades interpuestas con el objetivo principal de evitar la tributación de los socios personas físicas. El cumplimiento de los requisitos de tenencia y de la letra b) debe verificarse según lo dispuesto en la norma.
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