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A taxpayer has enquired whether a limited company's investment in a venture capital company (VC) qualifies for Wealth Tax exemption. The DGT examines whether the VC carries out a business or wealth management activity and the allocation of its assets.
Cuestión planteada En relación con la inversión por la SL en la SCR a efectos de aplicar la exención prevista en el artículo 4.Ocho. Dos de la Ley 19/1991, se plantean las siguientes cuestiones:
Los valores que integran el coeficiente obligatorio de inversión de una SCR pueden considerarse afectos a la actividad empresarial. No obstante, para las participaciones en ECR que excedan dicho coeficiente, se debe valorar la necesariedad de los elementos para el desarrollo de la actividad según el IRPF. La delegación de la gestión en una entidad externa no exime a la SCR de disponer de los medios materiales y humanos necesarios para la exención.
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