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A query was raised regarding the requirements for dividend exemption under Corporate Tax. The DGT explains that exemption depends on holding at least 5% of the capital or having acquired the holding for more than 20 million euros.
Cuestión planteada Análisis del cumplimiento de los requisitos establecidos en el artículo 21.1.a) de la LIS
Para la exención de dividendos, la participación debe ser de al menos el 5% o tener un valor de adquisición superior a 20 millones de euros, manteniéndose ininterrumpidamente durante el año anterior al reparto. Si la entidad participada obtiene más del 70% de sus ingresos de rentas de capital, la exención requiere que la participación indirecta en esas entidades también cumpla los requisitos. En el caso concreto, para la entidad C, al tener menos del 5%, se requiere que el valor de adquisición supere los 20 millones de euros.
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