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A consultancy and investment firm asks whether profits from the sale of shares in two entities (E and U) are exempt. The DGT responds that exemption is possible if the percentage ownership, fiscal residency, and non-patrimonial entity requirements are met.
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 sus participaciones en las entidades descritas.
La exención del artículo 21 de la LIS procede si se posee al menos un 5% de participación de forma ininterrumpida durante el año anterior. Para entidades no residentes, debe existir convenio de doble imposición con intercambio de información o tributación mínima del 10%, sin residir en paraíso fiscal. No se aplicará la exención a la parte de la renta que no sea incremento de beneficios no distribuidos si las entidades tienen consideración de patrimoniales.
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