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A foreign holding company has enquired whether it is a VAT taxable person due to its ownership of shares in Spanish entities and its intention to sell one of them. The DGT ruled that the mere acquisition and holding of shares does not constitute an economic activity if there is no involvement in management.
Cuestión planteada Si el consultante tendría la condición de sujeto pasivo del Impuesto sobre el Valor Añadido.
La condición de empresario o profesional de una holding depende de si es pura (mera tenedora de participaciones) o mixta (interviene en la gestión). La mera tenencia de participaciones no es una actividad económica porque el dividendo es fruto de la propiedad y no de una explotación. Para ser sujeto pasivo, la holding debe prestar servicios (administrativos, financieros, etc.) a sus filiales utilizando su patrimonio empresarial. En este caso, al no realizar otra actividad que la tenencia, la transmisión de la participación no está sujeta al IVA.
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