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A query was raised regarding whether financial assets pledged by a holding company to secure financing for investment in another company can be considered assets tied to its economic activity. The DGT indicates that they may be considered such if it is demonstrated that they are necessary for the entity to obtain its income.
Cuestión planteada Asumiendo que la participación en la SCR tuviese la consideración de activo afecto y necesario para la realización de la actividad de la sociedad H, si los activos financieros pignorados por la sociedad H para la obtención de financiación destinada a la inversión en la SCR se podrían considerar como bienes necesarios para el desarrollo de la actividad económica de la sociedad H.
Los activos financieros pignorados, al ser representativos de la cesión de capitales a terceros, pueden considerarse afectos a la actividad siempre que sean necesarios para la obtención de los rendimientos de la entidad. No existe un criterio legal general para calificar la afectación por la naturaleza del elemento, por lo que la necesariedad debe valorarse puntualmente. Factores como la necesidad de capitalización, solvencia, liquidez o acceso al crédito no se oponen por sí mismos a la idea de afectación.
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