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A query was raised regarding whether the prior delivery of a share premium limits the exemption provided under Article 21 of the Corporate Income Tax Act. The DGT ruled that the distribution of a share premium is fiscally equivalent to a capital reduction with a return of contributions; therefore, it may qualify for the exemption provided the requirements for the transfer of shares are met.
Cuestión planteada Si el hecho de que inicialmente se haya entregado la prima de emisión a F determina alguna limitación a la aplicación de la exención del artículo 21 de la Ley del Impuesto sobre Sociedades.
La distribución de la prima de emisión o de asunción se asimila al tratamiento fiscal de una reducción de capital con devolución de aportaciones, considerándose renta derivada de la transmisión de participaciones y no dividendo. Por tanto, puede aplicarse la exención del artículo 21.3 de la LIS si se cumplen los requisitos de porcentaje de participación y tiempo de tenencia. No obstante, si la entidad es patrimonial, la exención no se aplicará a la parte de la renta que no corresponda a un incremento de beneficios no distribuidos generados durante la tenencia.
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