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A family holding company has enquired whether a restructuring involving contributions and financial spin-offs affects the inheritance tax reductions applied by its partners. The DGT has ruled that the operation does not affect the right to the reduction, provided it does not result in a decrease in the value of the original acquisition.
Cuestión planteada 1) El artículo 20.6 de la Ley del Impuesto sobre Sucesiones establece que los adquirentes "mortis causa" no podrán realizar actos de disposición y operaciones societarias que puedan dar lugar a una minoración sustancial del valor de la adquisición. ¿Puede considerarse que las operaciones societarias referidas dan lugar a una minoración del valor de adquisición de las participaciones sociales de la entidad consultante, teniendo en cuenta que los socios de la misma pasarán a ostentar las participaciones de las sociedades Newco C y Newco D en la misma proporción?
La obligación de mantener la adquisición durante diez años tras el fallecimiento se refiere a mantener el valor sobre el que se aplicó la reducción, ya sea en las participaciones heredadas o en las recibidas tras operaciones societarias. El canje de valores que entrega participaciones en las nuevas sociedades en la misma proporción que en la matriz no afecta a la reducción, siempre que no suponga una minoración del valor de la adquisición mortis causa. La aplicación del régimen especial de IS y la no sujeción al IVA dependen del cumplimiento de requisitos específicos de unidad económica y motivos económicos válidos.
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