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A person who received company shares via donation with a tax reduction asks whether the demerger of the company affects the requirement to maintain the acquired assets. The DGT rules that a demerger does not breach this requirement, provided that the acquisition value and the right to the Wealth Tax exemption are maintained.
Cuestión planteada Si la escisión proporcional de la sociedad de las participaciones adquiridas por donación de sus padres supone un incumplimiento del requisito de mantenimiento previsto en la legislación aprobada por el Gobierno de Aragón.
La obligación de mantener lo adquirido durante diez años se refiere al valor de la adquisición y no a la naturaleza del activo. Por tanto, la sustitución de participaciones por otras debido a una escisión proporcional no incumple el requisito de mantenimiento. Para ello, deben mantenerse el valor por el que se aplicó la reducción y el derecho a la exención en el Impuesto sobre el Patrimonio, evitando actos que minoran sustancialmente el valor.
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