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A query was raised regarding whether contributing donated shares, alongside other personally owned shares, to a new holding company would affect the reduction provided under Article 20.6 of the Inheritance and Gift Tax Act. The Directorate General of Taxes (DGT) ruled that the reduction would not be lost, provided the original acquisition value is maintained and all other legal requirements are met.
Cuestión planteada Si afectaría al mantenimiento de la reducción prevista en el artículo 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones la aportación de las participaciones donadas como de las de anterior titularidad de los donatarios a la nueva sociedad "holding" antes de la finalización del plazo legal.
Si los órganos de administración realizan operaciones societarias (como aportación de activos) y la titularidad pasa de las participaciones originales a las recibidas a cambio de estas, no se pierde la reducción si se conserva el valor de adquisición. Este criterio es aplicable a adquisiciones inter vivos, incluso si la aportación a la nueva sociedad incluye otras participaciones de anterior titularidad de los donatarios.
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