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A company sought clarification on whether its activity of connecting investors with businesses via digital platforms constituted an economic activity. The Directorate General for Taxes (DGT) has ruled that it does, as it involves economic exploitation through the organisation of resources to intervene in the distribution of services.
Cuestión planteada Si la actividad que desarrolla la consultante cumple los requisitos señalados en el artículo 5 de la LIS a los efectos de determinar que dicha entidad desarrolla una actividad económica a efectos fiscales.
La actividad de utilizar plataformas digitales para poner en contacto a inversores con empresas que buscan financiación determina la existencia de una explotación económica. Esto supone la ordenación por cuenta propia de medios materiales y/o humanos con la finalidad de intervenir en la producción o distribución de bienes o servicios. Por tanto, se cumplen los requisitos del artículo 5.1 de la LIS para considerar que la entidad desarrolla una actividad económica.
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