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V3193-21 23 December 2021 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · exención

Exemption possible for transfer of shares if conditions met and entity is not patrimonial

A company asked whether it could claim exemption from Corporate Tax on gains from the sale of its shares in another Spanish company. The DGT states that this is possible provided the participation requirements are met and the holding company is not a patrimonial entity.

The question raised

Si sería aplicable la exención prevista en el artículo 21.3 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.

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