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A query was raised regarding whether a company can apply the exemption for the sale of shares in an entity that rents out properties. The DGT indicates that if the investee entity carries out an economic activity, it will not be considered a patrimonial entity and the exemption may be applied.
Cuestión planteada 1. En el supuesto descrito, atendiendo a las circunstancias expuestas, si es aplicable la calificación de grupo, con remisión al artículo 42 del Código de Comercio, a la sociedad P como dominante y a las sociedades descritas como sociedades participadas.
Para que la entidad participada no sea considerada entidad patrimonial en el arrendamiento de inmuebles, debe emplear al menos a una persona con contrato laboral y jornada completa. Si se cumple este requisito de actividad económica, la entidad P podrá aplicar la exención del artículo 21 de la LIS en la transmisión de sus participaciones en la entidad B, siempre que se cumplan los requisitos de porcentaje de participación y tenencia. Si la entidad B fuera patrimonial, la exención no se aplicaría a la parte de la renta que no corresponda a beneficios no distribuidos.
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