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A holding company has requested clarification on whether dividends and income from the transfer of interests in venture capital funds (VCF) are exempt for its shareholders, even if they do not meet the standard minimum shareholding or holding period requirements. The Directorate General for Taxes (DGT) has ruled that the special regime for venture capital entities waives these specific requirements for the application of the dividend exemption.
Cuestión planteada 1. Si las distribuciones de resultados (ya sean ordinarias o especiales) recibidas por X de FCR estarán exentas con independencia de que las mismas deriven de una participación inferior al 5% en el patrimonio del fondo. Si igual conclusión debe aplicarse en relación con la renta obtenida en una eventual transmisión de las citadas participaciones.
Los dividendos y las rentas por transmisión de participaciones en entidades de capital-riesgo (ECR) están exentos para sus socios directos, independientemente del porcentaje de participación y el tiempo de tenencia. En el caso de socios de una holding que reciben dividendos de esta, se entiende cumplido el requisito de participación significativa del artículo 21.1.a) de la LIS respecto a las participaciones indirectas en las ECR, aunque estas sean inferiores al 5% o no se hayan mantenido ininterrumpidamente durante el año anterior. El 'carried interest' no se considera dividendo, sino renta de actividad económica sin derecho a exención.
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