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A mixed holding company with income from dividends, services to subsidiaries, and rental income seeks clarification on its status as a business entity. The DGT determines that, by providing services and operating real estate, it holds the status of a business entity and may deduct VAT on its taxable activities.
Cuestión planteada Procedencia de aplicar el régimen general de deducciones en el Impuesto sobre el Valor Añadido.
La mera tenencia de participaciones o títulos de renta fija no constituye una actividad económica ni atribuye la condición de empresario. Sin embargo, si la holding presta servicios a sus filiales o explota bienes inmuebles, adquiere la condición de empresario o profesional. Los dividendos no son contraprestación de servicios, salvo que se acredite que se usan para alterar la valoración de tales servicios. Las actividades sujetas al impuesto dan derecho a la deducción, mientras que las no sujetas (como los dividendos por mera tenencia) no la conceden y se excluyen del cálculo de la prorrata.
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