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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.
Question raised 1.- Whether, regarding an entity (in this case, an IP), in order to avoid being classified as an entity managing a movable patrimony, the minimum investment held by it and its dependent subsidiaries (such as WMT and GPI) in other entities should be sufficient at 5 percent.
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