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The taxpayer asks whether contributing shares received via donation to a holding company breaches the requirement to maintain the acquired assets. The DGT rules that such a contribution does not affect this requirement, provided that the value of the reduction and the right to exemption from Wealth Tax are maintained.
Question posed - Compliance with the requirements provided for in Article 20.6 of the Inheritance and Gift Tax Law for the application of the 95% reduction in the donation of shares of the seven entities.
The contribution of the donated shares to another commercial entity does not breach the maintenance requirement of Article 20.6 of the Inheritance and Gift Tax Law. To this end, the value at which the reduction was applied must be maintained, as must the right to the Wealth Tax exemption regarding the substitute shares. In the case of a sole-purpose holding company, the donee must personally fulfill the Wealth Tax exemption requirements.
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