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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.
Para no ser entidad patrimonial, los valores no deben computar si se poseen para dirigir y gestionar la participación, disponiendo de una organización de medios materiales y personales adecuados. Estos medios deben permitir tomar decisiones efectivas sobre la gestión ordinaria y los derechos de socio. Si la sociedad es una holding pura sin prestación de servicios a sus participadas, no tiene condición de empresario en el IVA y no puede deducir cuotas.
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