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Juan Vicente Pitarch Monraval
Asesor Fiscal
Juan Vicente Pitarch Monraval is a tax advisor (Asesor Fiscal) based in the Greater Castellón de la Plana Area in Spain.12 He currently holds the position of Gerente de fiscalidad (Tax Manager) at Avant Negocios y Patrimonio.1
Professional Background
Juan Vicente has experience in tax consultancy and management. His LinkedIn profile, under the username "juanpitarch," showcases his professional background and connections in the field.1
Education and Skills
He has received education from CTO Business School, which likely contributes to his expertise in tax management and business operations.12
Network and Influence
Juan Vicente has a significant professional network on LinkedIn, with approximately 497 connections.1 This suggests he is well-connected within his industry and potentially influential in his field.
Location
He is located in and around Castellón, which is likely where he primarily conducts his professional activities.12
Juan Vicente Pitarch Monraval appears to be an established professional in the field of tax advisory and management, with a focus on business and wealth management given his association with Avant Negocios y Patrimonio.
Highlights
¿ES UNA HOLDING O UNA SOCIEDAD PATRIMONIAL?
¿Cuándo nos encontramos ante una sociedad holding? ¿Cuándo ante una sociedad patrimonial? Las sociedades patrimoniales son entidades creadas con el principal motivo de conservar y administrar un patrimonio y a diferencia de las sociedades holding, más de la mitad de su activo NO está afecto a una actividad económica. ¿Están los activos afectos a actividades económicas?
Para determinar si unas participaciones se encuentran afectas a una actividad económica se deberá tener en cuenta si otorgan al menos el 5% de los derechos de voto, y si se poseen con la finalidad de dirigir y gestionar la participación en otra sociedad.
Pero cuidado! el requisito imprescindible es que se dispongan de los medios materiales y personales necesarios y que la propia entidad participada no sea al mismo tiempo una patrimonial.
Si es así, nos encontramos ante una actividad económica, y no ante una mera tenencia de valores.
Por lo tanto, se considera una holding cuando ésta posee inversiones en forma de participaciones y acciones de sociedades con el fin de conseguir el dominio, control y gestión sobre ellas.
Organización de medios materiales y personales.
Se hace pues necesario determinar si una sociedad dispone de la correspondiente organización de medios materiales y personales.
No es preciso que la entidad dirija las actividades de las sociedades participadas, sino que es suficiente con que se tenga una organización que permita ejercer las obligaciones derivadas de la condición de socio y tomar las decisiones relativas a la propia participación.
Así pues, ¿ cuándo nos encontramos ante una organización de medios materiales y personales que permitan hacer efectiva dicha gestión?
Aunque nos encontramos ante un concepto jurídico indeterminado, los tribunales concluyen que es suficiente una organización adecuada para adoptar decisiones en orden a la correcta administración de las participaciones, siendo necesario que las actividades sean desarrolladas por medios propios de la entidad, como la gestión administrativa, sin que puede exteriorizarse en terceros.
Bien, en la práctica, basta con que se dirija y se gestionen las participaciones con una organización empresarial por mínima que ésta sea: asistir y votar en las juntas generales, cobrar dividendos, informarse periódicamente de la marcha de la sociedad, etc. ¿Quién puede realizar dicha gestión? Si la gestión de las participaciones poseídas suponen el ejercicio de los derechos y obligaciones de la condición de socio, bastará con que la gestión la lleve a cabo un administrador de la entidad.
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