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The DGT confirms that a holding company can only claim exemption from the Wealth Tax on the proportion of assets directly necessary for its business activity, including those related to real estate managed by a subsidiary.
Cuestión planteada Si procede la exención en el Impuesto sobre el Patrimonio de la totalidad de las participaciones en la holding, habida cuenta el vínculo existente entre las dos filiales, dado que una cede en arrendamiento a la otra el inmueble en donde ésta desarrolla la actividad
La exención en el Impuesto sobre el Patrimonio solo alcanza al valor de las participaciones en la proporción existente entre los activos necesarios para el ejercicio de la actividad empresarial (minorados por sus deudas) y el valor del patrimonio neto de la entidad. Para determinar si la holding gestiona un patrimonio inmobiliario, no se computarán como valores las participaciones en la filial que desarrolla actividad económica, pero sí las de la entidad que no la desarrolla. El inmueble de la filial se considera parte del activo de esta última y no de la holding.
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