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A company asks whether selling its stake in another entity to a related party may be exempt if done before dilution. The DGT states that the transmission date for exemption is when the asset is removed from the books, i.e. when risks and benefits are substantially transferred.
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.
La exención del artículo 21.3 de la LIS requiere cumplir los requisitos de participación y tenencia el día de la transmisión. Según el criterio contable del ICAC, la fecha de transmisión es el momento en que proceda la baja contable del activo financiero, al haberse cedido sustancialmente los riesgos y beneficios. Si la condición resolutoria es solo una garantía de cobro, la transmisión se entiende producida desde el inicio.
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