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Consultants ask how to preserve the right to IP exemption for ten years after donating shares with ISD reduction. The DGT clarifies that meeting exemption criteria is sufficient and explains the ten-year period calculation.
Cuestión planteada Primera: Alcance del requisito del artículo 20.6.c) de la Ley del Impuesto sobre Sucesiones y Donaciones relativo al mantenimiento durante diez años de la exención en el Impuesto sobre el Patrimonio de la nuda propiedad de las participaciones en la sociedad X, cuya adquisición se benefició de la reducción del 95 por ciento.
Para cumplir el requisito de mantener el derecho a la exención durante diez años, basta con cumplir los requisitos que permiten acceder a ella (letras a, b y c del art. 4.Ocho.Dos de la LIP). Los valores incluidos en el coeficiente obligatorio de inversión de una sociedad de capital-riesgo no se computan como valores para determinar si la entidad gestiona un patrimonio mobiliario. No obstante, las participaciones en periodos de incumplimiento temporal según la Ley 22/2014 se computarán como valores, salvo que se cumplan los requisitos de gestión y control de la participación.
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