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V5206-26 20 July 2026 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · entidad patrimonial

Entity status depends on whether more than half of assets are financial or non-economic elements

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.

The question raised

Whether the consulting entity meets the requirements to be considered a patrimonial entity, in accordance with the provisions of art. 5.2 of Law 27/2014 on Corporate Income Tax.

The DGT's ruling

An entity is considered a patrimonial entity if more than half of its assets, based on the average of quarterly balance sheets, consist of securities or elements not allocated to an economic activity. For certain securities not to be counted, they must be held for the purpose of managing the participation and must be supported by an organization of material and human resources for their management. In the leasing of real estate, the activity is considered economic if at least one employee with a labor contract and full-time working hours is used, although the outsourcing of management may allow for the consideration of economic activity in certain cases.

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