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The taxpayer asks whether funds obtained from the sale of shares in an entity should be classified as non-business assets when determining eligibility for tax exemptions. The Directorate General for Taxes (DGT) rules that, through a purposive interpretation, these funds are not counted as non-business assets provided that the entity sold carries out an economic activity.
Cuestión planteada Confirmación de que a efectos de determinar si la entidad JB cumple con el requisito de ser una entidad cuya actividad principal no consiste en la gestión de un patrimonio mobiliario o inmobiliario, no debe computarse como valores o elementos no afectos a la actividad económica la tesorería generada con ocasión de la transmisión de su participación en el capital social de la entidad PT.
Para determinar si una entidad tiene por actividad principal la gestión de un patrimonio mobiliario o inmobiliario, no se computarán como valores o elementos no afectos la tesorería, fondos de inversión o productos financieros similares obtenidos de la venta de participaciones en entidades que realizan una actividad económica. Esta interpretación asimila las rentas de la transmisión de participaciones a los dividendos procedentes de actividades económicas. No obstante, la determinación de qué activos están afectos a la actividad económica para el alcance de la exención se remite a la normativa del IRPF.
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