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A query was raised regarding whether contributing inherited properties, which benefit from a family business reduction, to a company breaches the obligation to maintain the acquisition for ten years. The DGT ruled that the transaction does not affect compliance with this requirement, provided the acquisition value of the assets is maintained.
Cuestión planteada Si la aportación de las fincas a la sociedad supone el incumplimiento del requisito de mantenimiento previsto en el artículo 20.2 de la Ley 29/1987.
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