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A private equity entity asks whether it can apply the exemption under Article 21 of the LIS when transferring a 8.37% share without triggering the special valuation restriction. The DGT confirms that the exemption applies as the minimum shareholding threshold is met and the special valuation rule does not apply.
Cuestión planteada Si la entidad A se podrá beneficiar, en el momento de la transmisión su participación en B, de la exención del artículo 21 de la Ley del Impuesto sobre Sociedades, sin que resulte de aplicación la restricción del apartado 4, letra a), del mencionado artículo.
La entidad podrá aplicar la exención del artículo 21 de la LIS sobre las rentas de la transmisión de su participación en la sociedad B. Se entiende cumplido el requisito de poseer al menos un 5% de participación de forma ininterrumpida durante el año anterior a la transmisión. No resulta de aplicación la restricción del apartado 4.a) del artículo 21 porque la participación cumple el requisito de porcentaje y la transmisión directa por la entidad aportante también habría tenido derecho a la exención.
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