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A company asked whether the transfer of a share acquired under a special merger and split regime affected the exemption under Article 21 of the LIS. The DGT states that the exemption may apply, but is subject to limitations if the entity is patrimonial or if part of the share was valued under special rules.
Cuestión planteada 1) Si a efectos de la aplicación de la exención del artículo 21 de la LIS, esta transmisión no se vería afectada por las restricciones a su aplicación contenidas en el apartado 4.a) del artículo 21 de la LIS.
La exención del artículo 21 de la LIS es aplicable si se cumplen los requisitos de porcentaje de participación y residencia. No obstante, se aplica la especialidad del artículo 21.4.a) si parte de la participación fue valorada bajo el régimen especial y no integró rentas previamente. Además, si la entidad participada es patrimonial según el artículo 5.2 de la LIS, no habrá exención sobre la parte de la renta que no corresponda a incrementos de beneficios no distribuidos. La condición de entidad patrimonial se analiza considerando tanto la tenencia de la sociedad como la de la persona física aportante.
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