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The taxpayer asks whether, to determine if a holding company is entitled to Wealth Tax exemption, the holdings of the investee company must be included in the calculation of the asset proportion. The DGT clarifies that to qualify for the exemption, if the holdings are not considered securities, they are included in both the numerator and the denominator of the asset proportion.
Cuestión planteada Si al calcular la proporción entre los activos no afectos y el activo total de la entidad para ver si tiene derecho a la exención, se ha de tener en cuenta las participaciones que tiene de la entidad limitada.
Para determinar si una entidad realiza una actividad económica o gestiona un patrimonio, se debe comparar la parte de activos no afectos con el activo total. Si las participaciones de la entidad holding en la sociedad participada no tienen la consideración de valores, estas se computarán tanto en el numerador como en el denominador de dicha proporción. No se computarán como valores aquellas participaciones que otorguen al menos el 5% de derechos de voto y se posean para dirigir y gestionar la participación, disponiendo de medios materiales y personales.
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