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The DGT clarifies that a closed collective investment society (SICC) may qualify for wealth tax exemption if its main activity is not the management of movable or immovable assets.
Cuestión planteada En relación con la inversión realizada por la sociedad A en la SICC a efectos de aplicar la exención prevista en el artículo 4.Ocho.Dos de la Ley 19/1991, se plantean las siguientes cuestiones:
Para que la SICC sea apta, no debe tener por actividad principal la gestión de un patrimonio mobiliario o inmobiliario. Los valores que forman parte del coeficiente obligatorio de inversión de la SICC no se computan como valores para determinar la actividad, por ser poseídos para cumplir obligaciones legales. El resto de participaciones no se computarán como valores si otorgan al menos el 5% de los derechos de voto, se poseen para dirigir y gestionar la participación, se dispone de medios materiales y personales suficientes y la entidad participada realiza una actividad económica.
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