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A holding company has enquired whether its accommodation, construction, and agricultural activities allow it to cease being classified as a patrimonial entity. The DGT states that this depends on the specific facts and whether its assets are dedicated to said activities, warning that if the investee company is a patrimonial entity, the exemption on the transfer of shares will be limited to undistributed profits.
Cuestión planteada Si de acuerdo con las actividades desarrolladas por la entidad B puede considerarse que ésta realiza una "actividad económica" a los efectos del artículo 5 LIS y, en consecuencia, la referida entidad no tendría la consideración como "patrimonial".
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