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A query was raised regarding whether accounting profits from the sale of company shares could be treated as dividends to avoid classifying assets as non-business assets for Wealth Tax purposes. The DGT ruled that, under a purposive interpretation, such income is assimilated to profits from economic activities, provided the statutory requirements are met.
Cuestión planteada Si el beneficio que la entidad "A" registre contablemente en la transmisión de las participaciones de la entidad "B" podría asimilarse al reparto de dividendos por esta última entidad y, en consecuencia, si los activos cuyo precio de adquisición no supere el importe del citado beneficio no se consideraran elementos no afectos a actividades económicas en el ejercicio en el que se produzca la transmisión y en los 10 ejercicios siguientes, en los términos establecidos en el artículo 4.Ocho.Dos a) de la Ley del Impuesto sobre el Patrimonio.
Las rentas procedentes de la transmisión de participaciones en entidades se asimilan a los dividendos para efectos del artículo 4.Ocho.Dos.a) de la LIP. Esto permite que no se computen como elementos no afectos aquellos activos cuyo precio de adquisición no supere el importe de los beneficios obtenidos por la transmisión, siempre que la entidad participada obtenga al menos el 90% de sus ingresos de actividades económicas y se cumplan los demás requisitos legales.
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