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A company asks whether it is considered a patrimonial entity under Corporate Tax. The DGT explains that this occurs if more than half of its assets consist of financial instruments or elements not related to economic activity, outlining specific criteria for financial assets and real estate leasing.
Cuestión planteada Si la entidad consultante cumple los requisitos para considerarse entidad patrimonial, conforme a lo dispuesto en el art. 5.2 de Ley 27/2014, de Impuesto sobre Sociedades.
Se es entidad patrimonial si más de la mitad del activo, según la media de balances trimestrales, son valores o elementos no afectos a actividad económica. Para que ciertos valores no computen, deben poseerse con la finalidad de dirigir la participación y contar con organización de medios materiales y personales para su gestión. En el arrendamiento de inmuebles, la actividad es económica si se utiliza al menos un empleado con contrato laboral y jornada completa, aunque la subcontratación de la gestión puede permitir considerar que existe actividad económica en ciertos casos.
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