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A query was raised regarding whether a corporate demerger that does not qualify for the special regime of Corporate Tax would result in the loss of the business reduction in Inheritance Tax. The DGT ruled that the right is maintained provided the acquisition value is preserved throughout the required holding period.
Cuestión planteada Si en caso de escisión de la Sociedad podría mantenerse el derecho a la reducción practicada en el supuesto de que la operación societaria prevista no se acogiera al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades
La Ley exige mantener el valor de la adquisición durante diez años para conservar la reducción del 95 por 100. Si tras una escisión se ostenta la titularidad de otras acciones o participaciones y se mantiene, al menos, el valor de adquisición, se cumple el artículo 20 de la Ley 29/1987. La referencia a regímenes especiales en resoluciones previas es una interpretación descriptiva y no un requisito adicional a la Ley.
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