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A query was raised regarding whether the financial assets of a company that finances other entities within its foreign real estate group can be considered used for economic activities to qualify for Wealth Tax exemption. The DGT indicates that they may be considered such if they are used to provide financing on market terms for the acquisition of assets used in the economic activities of the subsidiaries.
Cuestión planteada Si, a efectos de la exención en el Impuesto sobre el Patrimonio, puede considerarse como afecto el activo financiero de una sociedad integrada en un Grupo inmobiliario, siendo el objeto de la misma la financiación de las diferentes compañías del Grupo en el extranjero.
El activo financiero destinado a la financiación en condiciones de mercado a las sociedades del Grupo, para la adquisición de activos afectos a las actividades económicas de dichas sociedades, puede considerarse como activo afecto para la exención del artículo 4.ocho.dos de la Ley 19/1991. No obstante, la valoración de la afectación de los elementos patrimoniales corresponde a la Oficina Gestora según el balance y las circunstancias de cada caso.
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