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Una sociedad holding consulta si la venta de sus participaciones en una filial puede estar exenta y si puede aplicar tipos reducidos de gravamen. La DGT indica que la exención es posible si se cumplen los requisitos de participación y residencia, pero no puede determinar si la entidad es patrimonial o si aplica los tipos reducidos por falta de datos.
Question raised 1. Whether the profit obtained by the consulting entity, arising from the sale of its shares in SA, is subject to the exemption provided in Article 21 of the Corporate Income Tax Law, as SA does not qualify as a holding company (within the meaning of Article 5.2 of the Corporate Income Tax Law).
La renta por la transmisión de participaciones podría estar exenta según el artículo 21 de la LIS si se mantiene una participación mínima del 5% y las entidades son residentes. No obstante, si la participada es una entidad patrimonial, la exención no se aplicará a la parte que no sea incremento de beneficios no distribuidos. La DGT no puede determinar si la consultante es entidad patrimonial ni si le corresponden los tipos reducidos por la insuficiencia de datos.
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