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An entity inquired whether it could apply the exemption under Article 21 of the Corporate Income Tax Act to income derived from the transfer of its shareholding in a company. The Directorate General for Taxes (DGT) indicates that for this to apply, the entity must have held both its direct and indirect shareholdings uninterruptedly for more than one year.
Cuestión planteada Si procede la aplicación de la exención del artículo 21 de la Ley del Impuesto sobre Sociedades a las rentas que perciba la entidad consultante derivadas de la transmisión de su participación en Y.
La exención por la transmisión de participaciones requiere cumplir los requisitos del apartado 1 del artículo 21 de la LIS. Si la entidad participada obtiene más del 70% de sus ingresos de rentas similares, la exención exige que el contribuyente mantenga una participación indirecta que cumpla los requisitos de porcentaje o valor de adquisición. En este caso, la entidad debe haber ostentado de forma ininterrumpida durante más de un año tanto su participación directa en la entidad como su participación, directa e indirecta, en las entidades de segundo nivel.
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