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The taxpayer asks whether investments in subsidiaries, loans to related parties, and cash reserves constitute assets used for business purposes to qualify for the exemption on their holdings for Wealth Tax purposes. The DGT indicates that the use of assets is determined according to Personal Income Tax rules and that the necessity of such assets to generate income must be assessed on a case-by-case basis.
Cuestión planteada Si los activos de la sociedad consistentes en inversión en filiales, préstamos a largo y corto plazo a entidades vinculadas y tesorería tienen la consideración de activos afectos a la actividad económica de la sociedad, a los efectos de determinar el alcance de la exención de las participaciones en el Impuesto sobre el Patrimonio.
Para determinar la afectación de un elemento a una actividad económica, se remite a lo dispuesto en el Impuesto sobre la Renta de las Personas Físicas. En el caso de participaciones en entidades, pueden estar afectos los activos representativos de la participación en fondos propios y la cesión de capitales a terceros, siempre que sean necesarios para la obtención de rendimientos. La determinación de esa necesariedad requiere valorar la adecuación y proporcionalidad de los elementos respecto al resto de activos, el tipo de actividad, el volumen de operaciones y otros parámetros económicos.
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