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An entity has requested clarification on whether capital gains derived from the sale of shares in a Chinese resident company are exempt from Corporate Tax. The DGT explains that the exemption requires meeting minimum shareholding and continuous holding requirements, in addition to complying with specific rules for entities located in territories with special tax regimes.
Question raised 1) Whether the positive income generated in the consulting entity as a result of the sale operations of the shares of C carried out in the 2015 fiscal year is exempt from Corporate Income Tax, in accordance with the provisions of Article 21 of Law 27/2014, and therefore, should not be included in the Corporate Income Tax taxable base of the consulting entity for the 2015 fiscal year.
La exención de la renta positiva por transmisión de participaciones requiere que se cumpla el porcentaje de participación mínima y que se mantenga de forma ininterrumpida durante el año anterior a la transmisión. En el caso de entidades no residentes, se deben aplicar las reglas del artículo 21.3 de la LIS, lo que implica que no habrá derecho a la exención sobre la parte de la renta que se corresponda con rentas de entidades en territorios que tengan la condición de paraíso fiscal en los periodos correspondientes.
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