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The query asks whether dividends from a Dutch subsidiary may be exempt from Corporate Tax. The DGT explains that exemption depends on meeting the minimum participation threshold, holding period, and the subsidiary being subject to a foreign tax equivalent to at least 10%.
Cuestión planteada 1. Aplicación de la exención del artículo 21 de la Ley del Impuesto sobre Sociedades a los ingresos por dividendos que perciba la entidad consultante de su filial holandesa la sociedad H.
Para la exención del artículo 21 de la LIS, se requiere una participación mínima del 5% o un valor de adquisición superior a 20 millones de euros, mantenida ininterrumpidamente durante un año. Si la entidad participada es una 'holding' (más del 70% de sus ingresos son dividendos o rentas de transmisión), se debe aplicar un análisis de participación indirecta del 5%. Además, al ser la entidad no residente, debe cumplir el requisito de estar sujeta a un impuesto extranjero análogo de al menos el 10% o residir en un país con convenio de doble imposición y cláusula de intercambio de información.
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