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A consultancy firm asks whether its Dutch helicopter leasing subsidiaries meet the conditions for dividend and capital gains exemption under Article 21 of the LIS and whether they fall under the international tax transparency regime. The DGT responds that, as these subsidiaries carry out an economic activity using material and human resources, they are not subject to the transparency regime and do meet the exemption criteria.
Cuestión planteada 1º) Si las Filiales Holandesas dedicadas a la actividad de arrendamiento de helicópteros con los medios materiales y humanos descritos cumplen con los requisitos del artículo 21 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, y en particular, que no se encuentran entre las entidades que cumplen los requisitos del artículo 100 de la LIS a las que no es posible aplicar la exención prevista en el artículo 21.
Las filiales holandesas realizan una actividad económica consistente en la adquisición y arrendamiento de aeronaves, contando con organización de medios materiales y humanos. Por tanto, no es de aplicación el régimen de transparencia fiscal internacional (artículo 100 LIS). Al participar con más del 5% y no ser entidades patrimoniales, cumplen los requisitos para la exención de dividendos y rentas por transmisión de participaciones prevista en el artículo 21 de la LIS.
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