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A consulting company asks how to determine if its parent company is a holding entity to apply dividend and capital gains exemption. The DGT clarifies that the 70% income or revenue threshold is calculated on consolidated results when the entity is dominant in a group.
Cuestión planteada 1. Si para la entidad D, dominante del grupo de consolidación mercantil D, su consideración como entidad holding dependerá del umbral de sus dividendos, participaciones en beneficios o rentas derivadas de la transmisión de valores representativos del capital o de los fondos propios de entidades, respecto al (i) 70% de los ingresos consolidados del grupo mercantil D o respecto al (ii) 70% del resultado consolidado [entendido como ingresos consolidados menos gastos consolidados] de dicho grupo mercantil.
Para determinar si una entidad directamente participada es una entidad holding, el porcentaje de ingresos o rentas (dividendos, beneficios o transmisión de valores) debe ser superior al 70%. Si la entidad es dominante de un grupo según el artículo 42 del Código de Comercio y formula cuentas consolidadas, dicho porcentaje se calculará sobre el resultado consolidado del ejercicio.
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