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A query was raised regarding whether assets of a holding company leased to a subsidiary via an industrial lease agreement are considered related to economic activities. The DGT ruled that, as the industry or business is leased as a single patrimonial unit, such assets are deemed to be related to the activity.
Cuestión planteada Si tales activos se consideran afectos a actividades económicas.
La cesión de activos mediante un contrato de arrendamiento de empresa implica la cesión de la industria o negocio como unidad patrimonial con vida propia. Por tanto, los activos objeto de dicha cesión deben considerarse afectos a la actividad económica. Esto evita que se computen como elementos no afectos a efectos de determinar si la entidad cumple los requisitos de la exención en el Impuesto sobre el Patrimonio.
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