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A query was raised regarding whether transferring or selling an inherited primary residence to a commercial company breaches the ten-year retention requirement and whether such a breach affects all heirs. The DGT ruled that transferring the property to a company violates this requirement and that the loss of the tax reduction applies to all heirs if the asset leaves the group of co-heirs.
Cuestión planteada Si la aportación o venta comportarían el incumplimiento del requisito de permanencia establecido en el artículo 20.2.c) de la Ley del Impuesto sobre Sucesiones y Donaciones. Idéntica cuestión referida a la adquisición de participaciones propias por la entidad. Si el incumplimiento del requisito del mantenimiento por uno de los herederos, tanto respecto del inmueble como de las participaciones adquiridas "mortis causa", conllevaría la pérdida del beneficio fiscal para todos los herederos o sólo para el que hubiese incumplido.
La transmisión de la vivienda heredada a una sociedad mercantil, ya sea por aportación o venta, incumple el requisito de permanencia de diez años del artículo 20.2.c) de la Ley 29/1987, al transmitirse el inmueble a una personalidad jurídica distinta de los herederos. El incumplimiento del requisito de mantenimiento por parte de un coheredero no conlleva la pérdida de la reducción para todos, siempre que el valor de adquisición se mantenga dentro del grupo de los coherederos. Si el bien sale de dicho grupo, todos los herederos perderán el derecho a la reducción practicada.
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