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A taxpayer received bare ownership of shares through a current succession agreement and sought to know if contributing these shares to a company within five years would breach the requirements for the Aragonese regional tax reduction. The DGT ruled that succession agreements constitute 'mortis causa' acquisitions and therefore cannot benefit from reductions applicable to 'inter vivos' transfers.
Cuestión planteada Se consulta si, una vez ha recibido el consultante la nuda propiedad de las citadas participaciones sociales, la aportación de su derecho sobre las mismas en un plazo inferior a los 5 años, desde la fecha de escritura por la cual recibió dichas participaciones, a una sociedad de nueva constitución, supondría el incumplimiento del requisito de mantenimiento previsto en la legislación aprobada por el Gobierno de Aragón.
Los pactos sucesorios son títulos sucesorios y constituyen adquisiciones 'mortis causa'. Para aplicar la reducción del artículo 20.2.c) de la LISD, es requisito indispensable que el causante haya fallecido. Por tanto, en los pactos sucesorios de presente no es aplicable dicha reducción ni la del artículo 20.6 de la LISD, ya que esta última es para adquisiciones 'intervivos'.
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