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The consultant asks whether dividends paid by a Dutch company from reserves obtained through the sale of a Spanish subsidiary are exempt. The DGT confirms that exemption under Article 21 of the LIS is possible if participation and residency requirements are met.
Cuestión planteada Si la exención del artículo 21 de la Ley del Impuesto sobre Sociedades resultará de aplicación a los dividendos que H distribuya a X, con cargo a las reservas acumuladas en Holanda procedentes de la transmisión de las acciones de E. Dicha distribución no generará un gasto fiscalmente deducible en la entidad H.
La exención del artículo 21 de la LIS es aplicable a los dividendos distribuidos por H con cargo a reservas de la transmisión de acciones de E. El requisito de participación se cumple si la participación indirecta en E era superior al 5% y se mantuvo al menos un año antes de la transmisión. El requisito de la entidad participada no residente se entiende cumplido si se aplica el Convenio de doble imposición entre España y los Países Bajos que contiene cláusula de intercambio de información.
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