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The query asks whether shareholders of an entity may apply the regime under Article 118 of the TRLIS regarding income from non-resident entities held through a subholding (B1). The DGT confirms that this is possible if the subholding is a purely instrumental entity whose income arises from non-resident entities meeting the exemption conditions under Article 21.
Cuestión planteada Si los socios de la entidad consultante podrán aplicar el régimen establecido en el artículo 118 del Texto Refundido de la Ley del Impuesto sobre Sociedades, aprobado por Real Decreto Legislativo 4/2004, de 5 de marzo respecto de las rentas que procedan o sean imputables a las participaciones en entidades no residentes ostentadas a través de la entidad B1
Los socios de la consultante pueden aplicar el régimen del artículo 118 del TRLIS si los beneficios de la subholding B1 proceden de entidades no residentes que cumplen los requisitos del artículo 21. En la transmisión de participaciones, se podrá aplicar la exención por la parte de la renta correspondiente a diferencias de valor imputables a entidades no residentes que cumplan el artículo 21. Asimismo, los socios personas jurídicas podrán aplicar la deducción del artículo 30.5 por la parte de la renta generada en la transmisión que se corresponda con beneficios obtenidos por las entidades en las que participa.
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