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A holding company has requested a ruling on whether its holdings in a Venture Capital Company (SCR) qualify for Wealth Tax exemption. The DGT examines whether the SCR carries out an economic activity or merely manages a portfolio of securities, as well as the allocation of its assets.
Cuestión planteada En relación con la inversión por la sociedad holding en la SCR a efectos de aplicar la exención prevista en el artículo 4.Ocho. Dos de la Ley 19/1991, se plantean las siguientes cuestiones:
Para la exención, no se computarán en la SCR los valores incluidos en su coeficiente obligatorio de inversión. El resto de participaciones en otras ECR solo no computarán como valores si otorgan al menos el 5% de derechos de voto, se posean para dirigir la participación con medios materiales y personales, y la participada no sea una entidad de gestión de patrimonio. Los activos del coeficiente obligatorio de inversión podrían considerarse afectos a la actividad por ser un requisito legal necesario. La delegación de gestión en una sociedad gestora es potestativa y no exime a la SCR de disponer de medios materiales y humanos propios para la exención.
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