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A company asks whether gains from selling a 99% stake in a resident entity and dividend distribution may be exempt. The DGT states that exemption is possible if participation and holding requirements are met and the entity is not a patrimonial entity.
Cuestión planteada Si la renta positiva obtenida en la transmisión de las participaciones y el reparto de dividendos podría quedar exenta con arreglo a lo dispuesto en el artículo 21 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La renta positiva por la transmisión de participaciones estará exenta si se cumplen los requisitos del apartado 1 del artículo 21 de la LIS y no concurren los supuestos del apartado 5. Se debe poseer al menos un 5% de participación de forma ininterrumpida durante el año anterior a la transmisión. En el caso de entidades residentes, no se aplica el requisito de tributación en el extranjero, pero la exención no será aplicable si la entidad participada tiene la condición de entidad patrimonial. Además, el importe exento se reducirá en un 5% en concepto de gastos de gestión.
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