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The taxpayer asks whether assets and bank balances are counted as non-business assets when determining if an entity manages movable or immovable property. The DGT rules that to avoid being classified as non-business assets, they must meet specific exclusion requirements, such as their acquisition cost not exceeding the undistributed profits from the last 10 years.
Cuestión planteada Primera: Si los activos y saldos en cuentas bancarias se computan como valores o activos no afectos a la actividad económica a los efectos de determinar si la entidad gestiona un patrimonio mobiliario o inmobiliario.
Para que los valores o saldos bancarios no computen como elementos no afectos a la actividad económica, su precio de adquisición no debe superar el importe de los beneficios no distribuidos obtenidos por la entidad en el propio año y en los últimos 10 años anteriores. Si no es posible individualizar dicha parte de los beneficios en ese periodo, no procede la exclusión de los valores o saldos. La inclusión en estos supuestos de exclusión no significa que los elementos pasen a ser afectos, sino que simplemente no se computan como parte del activo no afecto.
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