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Consultants inquired whether tax reductions for inter vivos acquisitions could be applied to a present succession agreement. The DGT ruled that these agreements constitute mortis causa acquisitions and therefore do not meet the requirements for inter vivos reductions.
Cuestión planteada Si se puede ver afectado el requisito de mantenimiento con derecho a la exención en el Impuesto sobre el Patrimonio previsto en el artículo 20.6 de la Ley 29/1987, en el caso de que tras la transmisión vía pacto sucesorio se produzca, en sede de la entidad de la que los consultantes ostentan las participaciones, la desinversión parcial de parte de su actividad, manteniendo su actividad empresarial, de forma que sus socios mantengan el derecho a la exención en el Impuesto sobre el Patrimonio pero no respecto al 100 por cien del valor de las participaciones de la entidad.
Los pactos sucesorios son títulos sucesorios y constituyen adquisiciones mortis causa. Para estos pactos, no es razonable aplicar las condiciones de las adquisiciones inter vivos, ya que ello supondría aplicar la analogía, la cual está prohibida. No es posible aplicar la reducción del artículo 20.2.c) de la LISD porque falta el requisito de que el causante haya fallecido al momento de la transmisión.
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