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Un heredero consulta si pierde la reducción del 95% en el Impuesto sobre Sucesiones al dejar de explotar los inmuebles heredados como actividad económica o al venderlos para reinvertir en activos financieros. La DGT responde que el requisito de mantenimiento se refiere al valor de la adquisición y no a la continuidad de la actividad o de los bienes concretos.
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