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A query was raised regarding whether shareholdings in a company, whether held directly or indirectly through a holding company, should be excluded when calculating whether an entity manages movable or immovable assets. The DGT confirms that these shareholdings are not taken into account when qualifying the entity's activity as an economic activity.
Cuestión planteada Exclusión como "valor" tanto de la participación directa como la indirecta a través de la "holding", a efectos de la calificación como económica de la actividad desarrollada por la entidad aportante y, consecuentemente, para la procedencia de la exención en el Impuesto sobre el Patrimonio.
Para determinar si una entidad realiza una actividad económica o gestiona un patrimonio mobiliario o inmobiliario, no se computarán como valores las participaciones que se posean con la finalidad de dirigir y gestionar la participación, siempre que se disponga de la organización de medios necesaria. Esta exclusión de valores aplica tanto a las participaciones directas como a las indirectas (a través de una sociedad holding) para la calificación de la actividad de la entidad. El cumplimiento de esta exclusión es necesario para la exención en el Impuesto sobre el Patrimonio, sin perjuicio de que se deban cumplir los demás requisitos de participación y dirección.
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