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A company has requested a ruling on whether the gain from selling its Japanese subsidiary would be exempt under Article 21.3 of the Corporate Tax Act. The Directorate General for Taxes (DGT) has responded that, based on the facts, the requirements regarding shareholding, residence, and economic activity are met to apply the exemption.
Cuestión planteada Si la ganancia generada por la transmisión de la filial japonesa estaría exenta de conformidad con lo establecido en el apartado 3 del artículo 21 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La renta positiva por la transmisión de una participación está exenta si se cumple una participación mínima del 5% mantenida ininterrumpidamente y la entidad participada tributa por un impuesto extranjero análogo de al menos el 10%. Además, la entidad no debe tener la consideración de patrimonial, requiriendo medios materiales y personales para una actividad económica. Tampoco debe aplicarse la limitación por transparencia fiscal internacional si la entidad no percibe rentas de las previstas en el artículo 100 de la LIS.
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