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The consultant asks whether loans from a participating company can be considered economically relevant assets to qualify for the inheritance tax exemption of the holding company. The DGT states that such credit rights could be economically relevant if necessary to generate income, although their valuation remains a factual issue.
Cuestión planteada Si a efectos de determinar el acceso a la exención en el Impuesto sobre el Patrimonio del consultante por su participación en la entidad holding el importe de los préstamos, tanto a largo como a corto plazo, concedidos en favor de terceros que consta en el activo de la Sociedad B y que supone más del 50 por cien del total valor de su activo puede considerarse afecto a la actividad económica, de tal manera que las participaciones que la holding ostenta en la misma puedan no considerarse valor si el resto de los requisitos exigidos al efecto se cumplen.
Para determinar el alcance de la exención, los derechos de crédito derivados de la concesión de préstamos podrían considerarse afectos a la actividad si son necesarios para el desarrollo de la misma. No existe un criterio apriorístico sobre la naturaleza de los activos, por lo que la necesidad de estos debe valorarse según la ordenación de medios de producción y recursos humanos. La calificación de la actividad como económica dependerá de si se cumplen los requisitos del artículo 27.1 de la LIRPF.
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