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A query was raised regarding whether two new holding companies (NEWCO 1 and 2) would be classified as patrimonial entities for Corporate Income Tax purposes. The DGT indicates that, as they do not hold majority control over the investee companies, their classification depends on the average of their quarterly balance sheets and the existence of resources to manage their shareholder rights.
Cuestión planteada Se plantea aclaración sobre el contenido de la consulta V0429-24, de fecha 14 de marzo de 2024, en lo que se refiere a la aplicación del artículo 5.2 de la Ley del Impuesto sobre Sociedades, respecto de las entidades NEWCO 1 y NEWCO 2.
Si la entidad no ostenta el control mayoritario de las participadas, la patrimonialidad se determina por la media de sus balances trimestrales. No se computarán como valores aquellos que otorguen al menos el 5% del capital y se posean con la finalidad de dirigir y gestionar la participación, siempre que se disponga de una organización de medios materiales y personales adecuados. Estos medios deben permitir tomar decisiones efectivas sobre la gestión de las participaciones y el ejercicio de los derechos de socio.
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