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A company has enquired whether it can apply the Corporate Income Tax exemption to income from a share transfer carried out in the same financial year as its acquisition. The DGT has ruled that the exemption cannot be applied as the required holding period has not been met; however, negative income may be used to offset exempt positive income from previous transfers.
Cuestión planteada Al no cumplir en 2016 con los requisitos exigidos en el apartado 1 del artículo 21 de la Ley del Impuesto sobre Sociedades para gozar de la exención, si resulta de aplicación lo dispuesto en el mencionado artículo respecto a las posibles rentas positivas y/o negativas que se pongan de manifiesto por la transmisión de los valores durante el ejercicio 2016.
Para aplicar la exención en la transmisión de participaciones, debe cumplirse el requisito de poseer la participación de manera ininterrumpida durante el año anterior al día de la transmisión. Si las acciones se adquieren y transmiten en el mismo ejercicio, no se cumple dicho periodo mínimo. No obstante, las rentas negativas obtenidas en estas transmisiones sin exención podrán minorar las rentas positivas netas de transmisiones previas que sí tuvieron derecho a la exención.
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