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Un consultante pregunta si una entidad que concede préstamos con garantía hipotecaria realiza una actividad económica y si sus préstamos y tesorería son activos afectos para acceder a la exención en el Impuesto sobre el Patrimonio. La DGT señala que la calificación de la actividad depende de la ordenación de medios y recursos, y que la afectación de los préstamos y la tesorería es una cuestión fáctica que debe valorar la Administración.
The tax team reviews your specific situation.
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