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A taxpayer has enquired whether loans and credit lines granted by their holding company to other entities can be classified as assets used for business purposes. The Directorate General of Taxes (DGT) indicates that while this may be possible, the necessity of such loans must be assessed on a case-by-case basis.
Cuestión planteada Si los préstamos o líneas de crédito concedidas en las condiciones descritas podrían ser considerados como activos necesarios y por lo tanto afectos a la actividad empresarial de la entidad holding cuyas participaciones ostenta la consultante.
Los derechos de crédito por cesión de capitales a terceros pueden considerarse afectos a la actividad de la entidad si son necesarios para la obtención de sus rendimientos. No existe un criterio general para calificar la afectación por la naturaleza del activo, por lo que se debe realizar una apreciación puntual de su necesariedad. Esta valoración debe considerar la adecuación y proporcionalidad de los elementos al resto de activos, el tipo de actividad, el volumen de operaciones y otros parámetros económicos.
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