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The DGT clarifies that the reduction under Article 20.2.c) of the Inheritance and Gift Tax Law is not lost if shares of a Spanish entity are transferred between heirs or if the amount is reinvested in other assets.
Cuestión planteada Diversas cuestiones sobre el mantenimiento del valor exigido por el artículo 20.2.c) de la Ley del Impuesto sobre Sucesiones y Donaciones.
No se pierde la reducción del Impuesto sobre Sucesiones si la transmisión de participaciones entre herederos mantiene el valor de adquisición dentro de ese ámbito subjetivo. Asimismo, la transmisión a terceros no afecta al beneficio si el importe se reinvierte en otros activos manteniendo el valor por el que se aplicó la reducción. El reparto de reservas generadas antes del fallecimiento tampoco afecta si los dividendos se reinvierten bajo las mismas condiciones. Tampoco afecta la pérdida de valor por fluctuaciones de mercado de los productos financieros donde se reinvirtiera el importe.
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