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A company previously engaged in real estate development intends to begin managing and administering shareholdings. The DGT examines whether this constitutes an economic activity and how it affects the offsetting of negative tax bases.
Cuestión planteada A. Si la sociedad será patrimonial en el ejercicio 2016 y siguientes, incluso si contara con medios personales y materiales para desarrollar las dos nuevas actividades.
La mera gestión y administración de participaciones no es actividad económica según el artículo 5.1 de la LIS, ya que no interviene en la producción o distribución de bienes o servicios. La sociedad será entidad patrimonial si más de la mitad de su activo son valores o elementos no afectos a actividad económica. La compensación de bases imponibles negativas de 2010 dependerá de si concurren los supuestos de limitación del artículo 26.4 de la LIS tras cambios en el capital.
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