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A company dedicated to managing shareholdings has requested a ruling on whether it qualifies as a patrimonial entity. The DGT states that, in the absence of information regarding its asset composition, it cannot issue a ruling, although it clarifies how securities and cash are accounted for.
Cuestión planteada A efectos del concepto de entidad patrimonial:
Una entidad es patrimonial si más de la mitad de su activo son valores o elementos no afectos a una actividad económica. Los valores que otorguen al menos el 5% del capital y se posean por un año para gestionar la participación no computan como valores si existe organización de medios materiales y personales. La tesorería y las inversiones procedentes de dividendos se consideran elementos no afectos para este cálculo.
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