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A query was raised regarding whether dividend distributions in a donated company affect the tax benefits for the donor (Income Tax) and the donees (Gift and Inheritance Tax). The DGT ruled that it does not, provided the operation does not result in a substantial reduction in the acquisition value upon which the relief was applied.
Cuestión planteada Posibles efectos de dicha distribución en los beneficios fiscales aplicados por parte del donante y de los donatarios en el Impuesto sobre la Renta de las Personas Físicas y en el Impuesto sobre Sucesiones y Donaciones.
Para que el donante no tenga ganancia o pérdida patrimonial en el IRPF, deben cumplirse los requisitos del artículo 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones. En cuanto a los donatarios, la distribución de dividendos no afecta al requisito de permanencia del valor durante diez años, siempre que no suponga una minoración del valor de la adquisición por el que se practicó la reducción. Esto es aplicable independientemente de si los dividendos provienen de resultados anteriores o posteriores a la donación.
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