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A company asked whether the gain from selling its share in a foreign society (HolCo) could be exempt from Corporate Tax. The DGT explains that exemption is possible if the percentage, foreign taxation and real economic activity requirements are met.
Cuestión planteada Si las rentas obtenidas por la transmisión de su participación en la sociedad HolCo se podrían beneficiar íntegramente de la exención del artículo 21.2 del texto refundido de la Ley del Impuesto sobre Sociedades.
La exención por transmisión de participaciones requiere que el porcentaje de participación se cumpla el día de la transmisión y que los requisitos de tributación extranjera y actividad económica se cumplan en todos los ejercicios de tenencia. Las fases de prospección, exploración o desarrollo de recursos naturales no se consideran inicio de actividad económica. Si no se cumplen los requisitos de tributación o actividad en algún ejercicio, se aplicará la exención de forma proporcional.
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