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The consultant asks whether a 5% investment in subsidiaries is sufficient to ensure a holding is not considered a patrimonial management entity. The DGT responds that to exclude such shareholdings from being treated as assets, the entity must have organisational material and human resources for management, and the subsidiaries must carry out independent economic activities.
Cuestión planteada 1.- Si respecto de una entidad -en su caso IP- para que no sea calificada como entidad que gestiona un patrimonio mobiliario, la inversión mínima que está y las filiales dependientes de esta por abajo -como WMT y GPI- en otras entidades debería ser suficiente con el 5 por ciento.
Para que las participaciones en entidades no computen como valores o elementos no afectos, la entidad debe poseer al menos el 5% de los derechos de voto con la finalidad de dirigir y gestionar la participación, disponiendo de organización de medios materiales y personales. No es posible que la ordenación de medios de producción y recursos humanos para realizar una actividad económica sea delegada en una matriz o holding, ya que la actividad debe realizarse por cuenta propia.
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