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A consulting entity asks whether the transfer of part of its shareholding in a company may qualify for Corporate Income Tax exemption. The DGT analyses whether the investee company is a holding company or if it carries out an economic activity.
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 la transmisión de participaciones es aplicable si se cumplen los requisitos de porcentaje de participación y residencia. No obstante, si la entidad participada es patrimonial, la exención no se aplicará a la parte de las rentas que no corresponda a un incremento de beneficios no distribuidos generados durante la 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.
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