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A consultant asks whether a entity granting mortgage-backed loans carries out an economic activity and whether its loans and cash holdings constitute affected assets for Wealth Tax exemption. The DGT states that economic activity depends on the organisation of resources and that the allocation of loans and cash is a factual issue to be assessed by the Administration.
Cuestión planteada A efectos del acceso a la exención prevista en el artículo 4.Ocho.Dos de la Ley del Impuesto sobre el Patrimonio, si la entidad A no tiene la consideración de entidad cuya actividad es la gestión de un patrimonio mobiliario.
Para acceder a la exención, la entidad debe cumplir los requisitos de propiedad, dirección y no gestión de patrimonio mobiliario. La actividad de la entidad se considera económica si supone la ordenación por cuenta propia de medios de producción y recursos humanos para producir o distribuir bienes o servicios. Los derechos de crédito por préstamos y la tesorería transitoria podrían considerarse activos afectos si son necesarios para la obtención de rendimientos, aunque su valoración es una cuestión de hecho.
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