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The inquiry asks whether an entity can be classified as an operating holding company rather than a patrimonial company following organisational changes. The DGT responds that, in the absence of information regarding the composition of its assets, it cannot determine its classification.
Cuestión planteada Si a la vista de los cambios realizados en los órganos de administración de ambas sociedades, y al objeto social de la entidad A, dada su nueva composición de organización y actividad, conforme a lo contenido en el artículo 5 de la Ley 27/2014, del Impuesto sobre Sociedades, tendría la consideración de sociedad patrimonial, o por el contrario, se la podría considerar como una sociedad holding (operativa), que gestionase y controlase la cartera de participaciones de sociedades operativas de ella dependientes, y por tanto no tuviera la mencionada calificación de sociedad patrimonial.
Una entidad es patrimonial si más de la mitad de su activo son valores o elementos no afectos a una actividad económica. No computan como valores aquellos que otorguen al menos el 5% del capital, se posean por un año con el fin de dirigir y gestionar la participación, y se disponga de organización de medios materiales y personales para la administración de dichas participaciones. Esta organización debe servir para ejercer derechos de socio y tomar decisiones sobre la propia participación, contando con medios, aunque sean mínimos, para la gestión ordinaria.
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