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The query asks whether bareboat ship leasing constitutes an economic activity and whether this prevents a company from being considered a patrimonial entity. The DGT responds that, if the necessary resources are available, such activity is economic and the accumulated cash is considered a tied asset.
Cuestión planteada Si la actividad consistente en el arrendamiento de buques a casco desnudo puede calificarse como "económica" en los términos establecidos en el artículo 5.1 de la Ley del Impuesto sobre Sociedades (LIS) y, en caso afirmativo, si podría confirmarse que la empresa MFF no tiene condición de entidad patrimonial.
El arrendamiento a casco desnudo se entiende como actividad económica si se dispone de los medios de producción y recursos humanos necesarios. Para determinar si una sociedad es entidad patrimonial, la tesorería y activos financieros a corto plazo acumulados en el desarrollo ordinario de la actividad económica se consideran elementos afectos. Si la tesorería procedente de dicha actividad representa más de la mitad del activo, la entidad no tendrá consideración de patrimonial.
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