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A company enquired whether it could apply the double taxation exemption to profits derived from the sale of shares in another company. The DGT ruled that this is not applicable as the requirement to have held the participation continuously throughout the year preceding the transfer has not been met.
Question raised: Whether the profit obtained from the transfer of the holding in B by A is subject to the exemption to avoid double taxation on dividends and income derived from the transfer of securities representing the equity of resident and non-resident entities in Spanish territory, provided for in Article 21 of Law 27/2014, of November 27, on Corporate Income Tax.
Para que la renta positiva por la transmisión de una participación esté exenta según el artículo 21 de la LIS, debe cumplirse el requisito de poseer al menos el 5% del capital o un valor de adquisición superior a 20 millones de euros. Además, dicha participación debe haberse mantenido de manera ininterrumpida durante el año anterior al día de la transmisión. Si no se cumple el plazo de tenencia exigido, no podrá aplicarse la exención a las rentas derivadas de la transmisión.
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