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A Spanish resident company asks whether gain from selling shares in another company may be exempt. The DGT responds that this is possible if the shareholding percentage, holding period, and exclusions under article 21 paragraph 5 are satisfied.
Cuestión planteada Si la renta positiva obtenida en la transmisión de las participaciones podría quedar exenta con arreglo a lo dispuesto en el artículo 21.3 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La renta positiva por la transmisión de una participación estará exenta si se cumplen los requisitos del apartado 1 del artículo 21 de la LIS y no se dan los supuestos del apartado 5. Se debe poseer al menos un 5% de participación de forma ininterrumpida durante el año anterior a la transmisión. El importe de la renta exenta se reducirá en un 5% en concepto de gastos de gestión.
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