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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.
Cuestión planteada Si sería aplicable la exención prevista 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 participaciones estará exenta si se cumple el requisito de participación significativa del 5% y se mantiene durante el año anterior a la transmisión. Además, debe cumplirse el requisito de la letra b) del apartado 1 y no concurrir los supuestos de exclusión del apartado 5, como que la entidad sea patrimonial. El importe exento se reducirá en un 5% en concepto de gastos de gestión.
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