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An economic interest group managing R&D&i projects through other entities has requested clarification on its status as a holding company and how to calculate the deduction pro rata. The Directorate-General for Taxes (DGT) has ruled that it is a mixed holding company and that the sale of shares does not constitute an ancillary activity.
Cuestión planteada 1.- Consideración de la entidad consultante como una entidad holding mixta o dual a efectos del Impuesto sobre el Valor Añadido y régimen de deducción del impuesto soportado.
La entidad es una holding mixta porque presta servicios de gestión, administración y supervisión a sus participadas, lo que le otorga la condición de empresario. La transmisión de participaciones no es una actividad accesoria, sino una prolongación directa y necesaria de su actividad principal. Para el cálculo de la prorrata, el importe a incluir en el denominador será la plusvalía obtenida en la transmisión. Tanto la consultante como las entidades vehículo pueden solicitar el régimen de devolución mensual.
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