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An entity managing investments through joint account arrangements has queried whether it can apply tax incentives for small businesses. The Directorate General for Taxes (DGT) has ruled that if more than half of its assets consist of securities, it will be classified as a patrimonial entity and will lose access to such incentives.
Cuestión planteada A efectos de la aplicación del título VII, capítulo XI Incentivos Fiscales para las entidades de reducida dimensión, si la consultante tiene derecho a su aplicación, teniendo en cuenta que su activo está compuesto en su mayoría por valores de los que nominalmente es titular pero que llevan aparejados un derecho de crédito a favor de los inversores con los que existe una relación contractual.
Los incentivos para entidades de reducida dimensión no se aplican si la entidad es patrimonial, es decir, si más de la mitad de su activo son valores o no está afecto a una actividad económica. En este caso, al estar el activo compuesto mayoritariamente por valores con derechos de crédito a favor de inversores, la entidad tendrá consideración de patrimonial, salvo que se cumpla la excepción de la letra d) del artículo 5.2 de la LIS.
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