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An investment company asks whether dividend exemption without limitations is applicable and if payments to participating accounts are deductible. The DGT states that exemption is subject to legal and accounting requirements and examines deductibility based on the nature of the participating accounts contract.
Cuestión planteada - Si la sociedad A, siempre que cumpla con las condiciones del art. 21.1. de la LIS, podrán aplicar la exención por los beneficios distribuidos por la sociedad invertida B, sin limitaciones y en todo caso.
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