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A query was raised regarding whether regional industrial development companies can apply the venture capital entity regime. The DGT ruled that these companies are taxed under the general regime upon the transfer of holdings, although they retain the exemption on dividends received.
Cuestión planteada 1. Cuál es el contenido del régimen especial que la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades establece para las sociedades de desarrollo industrial regional. En particular, si pueden las sociedades de desarrollo industrial regional aplicar el régimen que el artículo 50 de la citada Ley establece para las entidades de capital-riesgo.
Las sociedades de desarrollo industrial regional reguladas por la Ley 18/1982 ya no tienen especialidad en la transmisión de acciones, por lo que tributan por el régimen general de la LIS. No les es aplicable el régimen de las entidades de capital-riesgo del artículo 50. No obstante, los dividendos o participaciones en beneficios percibidos por estas sociedades disfrutan de la exención del artículo 21.1 de la LIS.
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