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A company asks whether the transfer of its stake in a linked entity can qualify for exemption under Article 21.3 of the LIS prior to dilution of its share. The DGT states that the transmission date for meeting exemption requirements will depend on when the financial asset is written down in accounting.
Cuestión planteada Se plantea si la renta positiva que, en su caso, se ponga de manifiesto con ocasión de la transmisión por la consultante de su participación en la entidad Y a favor de una entidad vinculada puede acogerse a la exención prevista en el artículo 21.3 de la Ley del Impuesto sobre Sociedades, en la medida en que, en la fecha de transmisión, la consultante ostenta una participación superior al 5 por ciento en la entidad participada y dicha participación se ha poseído durante más de un año.
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