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A company with corporate shareholders intends to distribute dividends. A query has been raised regarding whether the Corporate Tax exemption applies to the entire dividend or only a portion when the distributing company derives most of its income from another entity in which the shareholders do not hold sufficient indirect participation.
Cuestión planteada Si resulta de aplicación la exención prevista en el artículo 21.1 de la Ley del Impuesto sobre Sociedades con carácter parcial.
Si la entidad que reparte dividendos obtiene más del 70% de sus ingresos de otras entidades, la exención requiere que los socios tengan una participación indirecta de al menos el 5% en esas entidades. Si no se cumple este requisito de participación indirecta, la exención solo se aplicará a la parte del dividendo que provenga de los resultados de las actividades propias de la entidad repartidora. En este caso, la entidad solo debe practicar retención sobre la parte del dividendo que no esté exenta.
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