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A query was raised regarding whether a commercial intermediary entity qualifies as a patrimonial entity and if it can apply the small-scale regime. The DGT ruled that short-term financial assets derived from undistributed profits of the economic activity are considered assets used for business purposes when determining if the entity is patrimonial.
Cuestión planteada Si la entidad consultante tiene el carácter de patrimonial, y en tal caso, si puede aplicar el régimen de entidades de reducida dimensión.
Para determinar si una entidad es patrimonial, se debe analizar si más de la mitad de su activo está constituido por valores o no está afecto a una actividad económica, según la media de los balances trimestrales. Los activos financieros a corto plazo acumulados por excesos de tesorería de beneficios no distribuidos de la actividad económica se consideran elementos afectos. Estos no se computan como valores para la consideración de entidad patrimonial si no proceden de la transmisión de elementos patrimoniales afectos o de valores no computables.
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