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The applicant asks whether the investments of a European Venture Capital Fund (EuVECA) are taken into account when determining if the entity manages movable or immovable assets. The DGT rules that the securities held to meet the mandatory investment coefficient do not count as such, as they are held to comply with legal obligations, and may be considered assets used for business purposes.
Cuestión planteada En relación con la inversión por la sociedad A en el FCRE S.A., a efectos de aplicar la exención prevista en el artículo 4.Ocho. Dos de la Ley 19/1991, del Impuesto sobre el Patrimonio, por parte del consultante, se plantean las siguientes cuestiones:
Los valores incluidos en el coeficiente obligatorio de inversión de un FCRE (mínimo 70%) no se computan para determinar si la entidad gestiona un patrimonio mobiliario o inmobiliario, al ser poseídos para cumplir obligaciones legales. Estos activos pueden considerarse afectos a la actividad por ser necesarios para el ejercicio de la misma. No obstante, mientras no sea obligatorio el cumplimiento de dicho coeficiente por el plazo establecido en los reglamentos del fondo, las inversiones no se consideran poseídas para cumplir obligaciones legales y deben computarse como valores.
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