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A company has requested a ruling on whether shares of a subsidiary that have been lent to a financial institution count towards determining its indirect holding in a third company for the purposes of the dividend exemption. The DGT has ruled that they do count, provided the requirements of Article 21.2.3º of the Corporate Income Tax Act (LIS) are satisfied.
Cuestión planteada Confirmación de que las acciones de A cedidas en préstamo por H a la entidad financiera, obligándose la entidad prestataria a entregar a H el importe de los dividendos o participaciones en beneficios que proceden de las acciones cedidas en préstamo y conservando H el registro contable de las acciones cedidas, deben computarse para determinar la participación indirecta de X en A, a los efectos de aplicar el régimen de exención del artículo 21 de la Ley del Impuesto sobre Sociedades.
Para aplicar la exención del artículo 21.1.a) de la LIS, los valores que la entidad prestamista ostenta en una sociedad computarán para determinar la participación indirecta mínima de la matriz, siempre que se cumplan los requisitos del artículo 21.2.3º de la LIS. Estos requisitos son: conservar el registro contable de los valores, probar que el dividendo ha sido percibido por la otra entidad contratante o una entidad del mismo grupo, y cumplir las condiciones de permanencia y porcentaje exigidas.
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