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A query was raised regarding whether a construction company with a large portion of its assets held in cash constitutes a patrimonial entity. The DGT ruled that financial assets accumulated from excess cash reserves arising from ordinary business activities are considered assets tied to that activity.
Cuestión planteada Si estas entidades tienen o no la consideración de entidades patrimoniales.
Los activos financieros a corto plazo, acumulados por excesos de tesorería de beneficios no distribuidos del desarrollo ordinario de la actividad económica, se consideran elementos afectos para determinar si existe entidad patrimonial. Sin embargo, si dichos activos no son inversiones transitorias sino que la entidad pretende mantenerlos con vocación de permanencia, se considerarán no afectos si no cumplen los requisitos de los supuestos de exclusión del artículo 5.2 de la LIS.
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