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The taxpayer asks whether the transfer of a securities portfolio received under the deferral regime (Chapter VII, Title VII LIS) can benefit from the Article 21 exemption if certain conditions of the previous transfer are not met. The DGT rules that the exemption applies provided that the requirements of Article 21 are satisfied and the economic rationale of the prior transaction remains unchanged.
Cuestión planteada Si la transmisión posterior de la cartera estará exenta en el marco del artículo 21 de la Ley 27/2014, respecto a las rentas devengadas en el pasado que se acogieron al régimen de diferimiento. En concreto, se plantea si, de no cumplirse los dos supuestos 1ª y 2ª del art 21.4.a) de la Ley 27/2014, (supuestos que, en caso de cumplirse, conllevarían una limitación a la exención de las rentas diferidas en el año 2015), dichas rentas, no integradas en la transmisión anterior, estarían exentas en la transmisión siguiente de las participaciones mencionadas.
La exención del artículo 21 de la LIS es aplicable a las rentas derivadas de la transmisión de la cartera de valores, siempre que se cumplan los requisitos exigidos por dicho artículo. Asimismo, es condición necesaria que dicha transmisión no afecte a la motivación económica de la operación previa acogida al régimen de diferimiento del capítulo VII del título VII de la LIS. El criterio queda sujeto a la vigencia del artículo 21 según la redacción de 2015.
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