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V2262-18 27 July 2018 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · entidad patrimonial

Entity classified as patrimonial due to non-economic activity and asset composition

An ETVE entity inquires whether it qualifies as a patrimonial entity. The DGT confirms this, as its activity is not economic and most of its assets consist of cash and financial investments from dividends.

The question raised

Cuestión planteada Si la consultante tiene la consideración de entidad patrimonial de acuerdo con lo previsto en el artículo 5.2 de la LIS.

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