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The query asks whether deferred gains from a previous transfer are exempt in a new transfer if the conditions in article 21.4.a) of the LIS are not met. The DGT responds that such gains are exempt if all requirements of article 21 of the LIS are satisfied.
Cuestión planteada Si, de no cumplirse los supuestos 1ª y 2ª del artículo 21.4.a) de la Ley del Impuesto sobre Sociedades, las rentas diferidas y no integradas en la aportación anterior estarían exentas en la transmisión siguiente de las participaciones.
Si no se cumplen los supuestos 1.ª o 2.ª del artículo 21.4.a) de la LIS, las rentas derivadas de la transmisión de la cartera de valores estarán exentas. Para ello, es necesario cumplir la totalidad de los requisitos del artículo 21 de la LIS. La DGT no se pronuncia sobre la motivación económica de la operación previa ni sobre el cumplimiento de los requisitos del artículo 21 por falta de información.
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