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V2262-18 ·27 July 2018 ·consulta-vinculante Medium impact
FISCAL

Entity classified as patrimonial due to non-economic activity and asset composition

An ETVE entity inquires whether it qualifies as a patrimonial entity. The DGT confirms this, as its activity is not economic and most of its assets consist of cash and financial investments from dividends.

In 6 key points

Lifecycle

2018-07-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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