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A query was raised regarding whether a company's investment in a Venture Capital Company (SCR) qualifies for Wealth Tax exemption. The DGT examines whether the SCR holdings meet the requirements for economic activity and business asset allocation.
Cuestión planteada En relación con la inversión por la entidad mercantil 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:
Para la calificación de la actividad, no se computarán en la SCR los valores que formen parte de su coeficiente obligatorio de inversión. Estos activos podrían considerarse afectos a la actividad por ser un requisito legal necesario. El resto de activos no integrados en dicho coeficiente solo podrán no computarse como valores si otorgan al menos el 5% de derechos de voto y se poseen para dirigir la participación con medios materiales y personales.
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