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The taxpayer asks whether a reduction in the entity's capital affects the requirement to maintain the investment for Inheritance Tax purposes. The DGT rules that there is no substantial reduction if the acquisition value is preserved within the estate through reinvestment in other assets.
Cuestión planteada Si la operación de reducción de capital de la entidad afectaría al requisito del mantenimiento de la inversión.
El mantenimiento del valor exigido por el artículo 20.2.c) de la Ley 29/1987 no requiere la continuidad de la actividad, sino el mantenimiento del valor de adquisición. Se permite la reinversión en inmuebles, acciones, fondos de inversión, depósitos o productos financieros para evitar la minoración sustancial del valor. Si el socio mantiene en su patrimonio el valor de la parte que le corresponde, no se considera que se produzca una minoración del valor de adquisición.
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