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An heir inquired whether selling their share of an inherited property to their siblings at a value lower than the acquisition cost would result in the loss of the succession tax reduction. The DGT ruled that the maintenance requirement applies to the group of heirs as a whole.
Cuestión planteada Si la minoración del valor de transmisión en aproximadamente un 5% respecto del de adquisición significaría una "minoración sustancial" a efectos del mantenimiento de la reducción practicada. Si la transmisión comportaría la pérdida del derecho a la reducción. Si la transmitente debería reinvertir el importe percibido en inmuebles o fondos de inversión hasta el cumplimiento del plazo legal de mantenimiento.
El requisito de mantenimiento de la adquisición del artículo 20.2.c) de la Ley 29/1987 se refiere al grupo de herederos en su conjunto. La transmisión de una parte indivisa a los demás coherederos no conlleva la pérdida de la reducción, aunque el valor de transmisión sea inferior al de adquisición. No es necesario reinvertir el importe obtenido para mantener el derecho a la reducción.
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