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The consulting entity asks whether returns from participation accounts are exempt under Article 21 of the LIS. The DGT responds that, as the participant is not a shareholder nor has capital rights, these amounts constitute financial income and not dividends.
Cuestión planteada Si los rendimientos obtenidos por la entidad X en el ejercicio 20X1 se encuentran exentos de conformidad con lo dispuesto en el artículo 21 de la Ley del Impuesto sobre Sociedades.
Los contratos de cuentas en participación se configuran fiscalmente como una forma de financiación ajena de la entidad gestora. Por tanto, los resultados positivos del partícipe no gestor deben asimilarse a ingresos financieros y no a dividendos o participaciones en beneficios. En consecuencia, no es aplicable la exención del artículo 21 de la LIS sobre estos importes.
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