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A consulting entity asks whether a subsidiary dedicated to office leasing carries out an economic activity and if the gain from the sale of its shares may be exempt. The DGT determines that outsourced management does not prevent the classification of economic activity and that the exemption is applicable.
Cuestión planteada 1. Si la sociedad A realiza una actividad económica y por tanto no tiene la consideración de entidad patrimonial. Y si la posible ganancia patrimonial que se pudiera obtener en la transmisión de las acciones se puede acoger a la exención prevista en el artículo 21 de la Ley del Impuesto sobre Sociedades.
La sociedad A realiza actividad económica porque la gestión del inmueble puede ser subcontratada a terceros sin perder dicha condición. Al no ser una entidad patrimonial, la ganancia por la transmisión de sus acciones puede acogerse a la exención del artículo 21 de la LIS. Las rentas eliminadas en el grupo de consolidación fiscal se incorporarán a la base imponible del grupo al transmitirse la participación a un tercero. La exención sobre estas rentas incorporadas no se verá restringida por el apartado 4.a) del artículo 21 de la LIS.
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