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A company seeks clarification on whether it can apply the exemption for the transfer of its shareholding in company Y, considering whether Y is a parent company within a group. The DGT rules that the exemption applies provided that the requirements for minimum shareholding, residence, and international tax treaties are met, while warning of the potential classification as a holding company.
Cuestión planteada Si la entidad consultante se podrá aplicar la exención del artículo 21 de la Ley del Impuesto sobre Sociedades en relación a las rentas que obtuviera por la transmisión de su participación en Y. En concreto, si la entidad Y es una sociedad dominante de un grupo mercantil en el sentido del artículo 42 del Código de Comercio a pesar de ser también dependiente de otra sociedad que la domina con más del 50% de la participación.
La exención del artículo 21 de la LIS es aplicable si se posee al menos el 5% de la participación de forma ininterrumpida y se cumplen los requisitos de residencia o convenios de doble imposición en las filiales. Si la entidad participada es una entidad patrimonial, la exención no se aplicará a la parte de las rentas que no corresponda a un incremento de beneficios no distribuidos. Para determinar si la entidad es patrimonial, se debe atender a la media de los balances trimestrales individuales si no es dominante de un grupo según el artículo 42 del Código de Comercio.
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