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A query was raised regarding whether an entity can apply the dividend exemption to profits obtained via an intermediate company following the sale of shares in another company. The DGT indicates that if the investee is a holding company with income primarily from dividends, the exemption requires a minimum indirect ownership of 5% in the underlying entity.
Cuestión planteada Si el dividendo que la entidad S perciba de A, procedente a su vez de dividendos distribuidos por H con cargo a los beneficios contables obtenidos en la venta de las participaciones de X, tendrán derecho a la exención.
Si la entidad participada obtiene más del 70% de sus ingresos de dividendos o rentas por transmisión de valores, la exención del artículo 21 de la LIS exige que el contribuyente tenga una participación indirecta de al menos el 5% en las entidades subyacentes. Además, tanto la participación directa como la indirecta deben poseerse de forma ininterrumpida durante el año anterior al reparto o mantenerse posteriormente para completar dicho plazo. Al ser las entidades residentes en España, no se aplica el requisito de tributación en el extranjero.
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