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A taxpayer has queried whether their company's acquisition of shares in an Irish fund (ICAV) allows for the maintenance of the Wealth Tax exemption. The DGT explains that classifying the investee entity's activity as economic depends on the organisation of production means and human resources, in accordance with the Personal Income Tax Act (LIRPF).
Cuestión planteada A efectos del acceso a la exención prevista en el artículo 4.Ocho.Dos de la Ley del Impuesto sobre el Patrimonio, si la entidad B no tiene la consideración de entidad cuya actividad es la gestión de un patrimonio mobiliario.
Para que la entidad tenedora no sea considerada gestora de patrimonio mobiliario, sus participaciones en la entidad participada no computarán si representan al menos el 5% de los derechos de voto y se poseen para dirigir la participación con medios suficientes. La actividad de la entidad participada será económica si supone la ordenación por cuenta propia de medios de producción y recursos humanos para intervenir en la producción o distribución de bienes o servicios. Los activos de la participada, como préstamos o tesorería, podrían ser afectos si son necesarios para la obtención de rendimientos, aunque su valoración es una cuestión fáctica.
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