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A taxpayer has enquired whether a company's holdings in venture capital entities count as securities when determining if its main activity is the management of movable assets. The DGT indicates that the securities comprising the mandatory investment coefficient of an SCR are not counted to qualify its activity; however, the classification of second-level holdings will depend on whether they are necessary for the business activity.
Cuestión planteada Desde la perspectiva de la exención en el Impuesto sobre el Patrimonio respecto de la Sociedad Limitada, consideración o no como valor de las participaciones en las entidades de segundo nivel y calificación como afectos a la actividad económica desarrollada por la entidad "holding".
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