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A venture capital firm enquired whether capital gains from the sale of company shares were exempt and how income should be recognised given the existence of an escrow account. The DGT ruled that the exemption applies and that income must be recognised under the accrual principle, as the deposit into the escrow account does not constitute deferred payment.
Question raised 1. Whether the total amount of the capital gain obtained by the applicant from the transfer of shares in B is exempt pursuant to Article 21 of the LIS.
La plusvalía por la transmisión de participaciones puede beneficiarse de la exención del artículo 21.3 de la LIS si se cumplen los requisitos de participación mínima y de tributación en el extranjero. El ingreso debe imputarse íntegramente en el ejercicio del devengo según el principio de devengo del artículo 11.1 de la LIS. No se aplica el criterio de imputación por cobros del artículo 11.4 de la LIS porque el depósito en una cuenta escrow no supone un precio aplazado.
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