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Consultants have requested clarification regarding the scope of the Wealth Tax exemption for shareholdings in a holding company with significant financial investments. The DGT explains how to determine whether an entity manages movable assets and how to calculate the exemption portion based on the allocation of assets.
Cuestión planteada Alcance de la exención de las participaciones en el Impuesto sobre el Patrimonio.
Para acceder a la exención, la entidad no debe tener por actividad principal la gestión de un patrimonio mobiliario o inmobiliario. Los depósitos líquidos en cuentas bancarias se consideran elementos no afectos, mientras que las inversiones financieras adquiridas con beneficios no distribuidos de la actividad económica pueden no computarse como elementos no afectos bajo ciertos límites. El alcance de la exención se limita a la proporción de activos afectos a la actividad económica menos las deudas derivadas de la misma. La determinación de la afectación de los elementos patrimoniales se remite a la normativa del IRPF.
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