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The consulting entity asks whether, for dividend and inheritance income tax exemption, the accounting or fiscal acquisition value should be used when the fiscal value is below 20 million euros. The DGT responds that the acquisition value derived from Corporate Income Tax rules must be applied.
Cuestión planteada Si la entidad A podrá aplicar la exención prevista en el artículo 21 de la LIS a los dividendos y rentas derivadas de la transmisión de su participación en la entidad C, en la medida en la que el valor de adquisición de dicha participación es superior a los 20 millones de euros, aunque su valor fiscal sea inferior a dicho importe.
Para cumplir el requisito de que el valor de adquisición de la participación sea superior a 20 millones de euros, debe tomarse el valor que resulte de aplicar las disposiciones de la normativa reguladora del Impuesto sobre Sociedades. Si dicho valor fiscal es inferior a 20 millones de euros, no procede la exención prevista en el artículo 21 de la LIS sobre dividendos o rentas por transmisión.
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