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V1097-18 26 April 2018 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · nuda propiedad

Contribution of assets to holding companies does not affect the holding period requirement for reductions, under certain conditions

A query was raised regarding whether contributing bare ownership shares, acquired via a reduction for donations, to a holding company affects the holding period requirement. The DGT ruled that it does not, provided the original acquisition value is maintained.

The question raised

Impact on the holding requirement required by the Law.

The DGT's ruling

Corporate operations such as the contribution of assets do not affect the holding requirement of Article 20.6 of Law 29/1987. To this end, the acquisition value used for the reduction must be maintained and other requirements must be met, such as the maintenance of the right to the exemption in Wealth Tax.

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