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A query was raised regarding whether a company owning 100% of a Portuguese entity engaged in agricultural activity meets the requirements for exemption from Wealth Tax. The DGT explains that holdings are not counted as securities for determining the management of movable assets if they are held to direct the entity using one's own material and human resources.
Cuestión planteada Si la sociedad cumple con los requisitos para considerarse sociedad patrimonial.
Para determinar si una entidad gestiona un patrimonio mobiliario o inmobiliario, no se computarán las participaciones que otorguen al menos el 5% de los derechos de voto si se poseen para dirigir y gestionar la participación con medios materiales y personales. La determinación de si un elemento está afecto a una actividad económica se remite a la normativa del IRPF. La DGT no puede pronunciarse sobre la necesariedad de los activos para la actividad, lo cual deberá valorarse en inspección.
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