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A taxpayer inquired whether, after selling shares for which a 95% reduction was applied, they could retain this benefit by reinvesting the proceeds into an investment fund for 10 years. The Directorate-General for Taxes (DGT) ruled that the holding period requirement is met if the value subject to the reduction is maintained, even if the ownership of the assets changes.
Cuestión planteada Incumplimiento del requisito de permanencia por la venta de las participaciones si reinvierte el importe objeto de la reducción, es decir, 1.2000.000 euros, en un fondo de inversión identificado expresamente y mantiene este fondo de inversión durante 10 años.
El requisito de mantener la adquisición durante diez años se refiere a mantener el valor por el que se practicó la reducción y no a la titularidad de bienes concretos. Por tanto, se mantiene el derecho a la reducción si el importe se inmoviliza mediante su reinversión en un producto financiero que permita constatar el cumplimiento del plazo legal.
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