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A company queried whether the transfer of 100% of the shares in a subsidiary could qualify for the Corporate Tax exemption. The DGT clarifies that if the subsidiary is a holding company, the exemption only applies to the portion of income corresponding to an increase in undistributed profits generated during the period of ownership.
Cuestión planteada Si la entidad Y tiene la consideración de entidad patrimonial a los efectos del artículo 5 y del artículo 21.5.a) de la Ley del Impuesto sobre Sociedades
Si la entidad participada es patrimonial, la exención del artículo 21.3 de la LIS no se aplicará a la parte de las rentas de la transmisión que no sea un incremento de beneficios no distribuidos generados durante el tiempo de tenencia. Una entidad es patrimonial si más de la mitad de su activo está constituido por valores o no está afecto a una actividad económica, según la media de sus balances trimestrales. En el caso de arrendamiento de inmuebles, existe actividad económica si se utiliza al menos una persona empleada con contrato laboral y jornada completa, computándose la actividad de todo el grupo de sociedades.
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