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A requesting entity asks whether the transfer of part of its shareholding in a Spanish company can qualify for the exemption under Article 21 of the LIS. The DGT explains that if the investee company is a holding company, the exemption only applies to the portion of the income corresponding to an increase in undistributed profits.
Cuestión planteada Si la entidad Y tiene la consideración de entidad patrimonial en los términos establecidos en el artículo 5.2 de la Ley del Impuesto sobre Sociedades.
La exención del artículo 21 de la LIS por transmisión de participaciones requiere cumplir requisitos de porcentaje de participación y residencia. Si la entidad participada tiene la consideración de entidad patrimonial, la exención no se aplicará a la parte de las rentas que no se corresponda con un incremento de beneficios no distribuidos generados durante el tiempo de tenencia. Se considera entidad patrimonial aquella en la que más de la mitad de su activo esté constituido por valores o no esté afecto a una actividad económica, según la media de los balances trimestrales.
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