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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.
Cuestión planteada Si la consultante tiene la consideración de entidad patrimonial de acuerdo con lo previsto en el artículo 5.2 de la LIS.
Se considera entidad patrimonial aquella en la que más de la mitad de su activo esté constituido por valores o no esté afecto a una actividad económica, según la media de los balances trimestrales. La actividad económica requiere la ordenación de medios de producción y recursos humanos para producir o distribuir bienes o servicios. En este caso, la mera gestión y administración de participaciones no constituye actividad económica y la tesorería o inversiones procedentes de dividendos se consideran elementos no afectos.
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