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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 artículo 20.2.c) de la Ley 29/1987 si la transmisión de participaciones se realiza entre las personas llamadas a la herencia, siempre que el valor de adquisición subsista en ese ámbito. Asimismo, si los herederos transmiten a terceros, deben reinvertir el importe en otros activos manteniendo al menos el valor por el que se aplicó la reducción. El reparto de reservas generadas antes del fallecimiento no afecta al requisito si los dividendos se reinvierten en otros activos. Tampoco afecta la pérdida de valor por fluctuaciones de mercado de los productos financieros donde se reinvirtió el importe.
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