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A holding company engaged solely in holding and managing shares of at least 5%, with no staff or office, seeks confirmation of its status as a patrimonial entity and whether it qualifies for the exemption under article 21 of the LIS on dividends and capital gains from share transfers. The administrator carries out management in return for remuneration.
Cuestión planteada 1. Si la consultante tiene la consideración de entidad patrimonial a efectos del Impuesto sobre Sociedades.
Conforme al artículo 5.2.d) LIS, los valores que otorguen al menos el 5% del capital de una entidad poseídos para dirigir y gestionar la participación, con organización de medios materiales y personales adecuados, no se computan como valores a efectos de determinar si la entidad es patrimonial. La DGT mantiene que los medios serán adecuados cuando permitan tomar efectivamente las decisiones inherentes a la condición de socio, pudiendo ser mínimos; el administrador que gestiona y decide sobre las participaciones puede ser suficiente. Si se cumple dicho requisito, la entidad no sería patrimonial y podría aplicar la exención del artículo 21 LIS, siempre que también concurran los requisitos de porcentaje de participación mínimo y tributación de la participada.
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