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The taxpayer asks whether contributing shares received through inheritance to a holding company breaches the duty to maintain the acquisition for the purpose of applying a 95% reduction in Inheritance Tax. The DGT rules that the relevant factor is preserving the acquisition value rather than the nature of the asset, provided no transactions are carried out that substantially diminish said value.
Cuestión planteada - Si la aportación no dineraria a las sociedades holding de las participaciones adquiridas "mortis causa" como consecuencia del fallecimiento de sus padres supone un incumplimiento del requisito de mantenimiento previsto en la legislación aprobada por la Comunidad Autónoma de Madrid.
La aportación no dineraria de participaciones adquiridas 'mortis causa' a una sociedad holding no constituye un incumplimiento del requisito de mantenimiento del valor de la adquisición. Lo relevante para conservar la reducción es que se mantenga el valor por el que se practicó la reducción, independientemente de la naturaleza o situación del activo. No obstante, se deben evitar actos de disposición u operaciones societarias que puedan dar lugar a una minoración sustancial del valor de la adquisición.
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