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A query was raised regarding whether the reduction for the mortis causa acquisition of shares would be maintained if the shares were amortised through the transfer of real estate assets. The DGT ruled that to retain the reduction, it is necessary to prove the maintenance of value for ten years, either by reinvesting the proceeds into other assets or by keeping the funds immobilised.
Cuestión planteada Si se mantendría el derecho a la reducción practicada. Tributación en el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados si la contraprestación al socio que se separa consistiera en bienes inmuebles.
Para mantener la reducción del 95% en la base imponible por adquisición de participaciones sociales, se debe mantener el valor durante el plazo de diez años establecido por la Ley. Si se amortizan las participaciones, el reembolso obtenido debe reinvertirse inmediatamente en inmuebles u otros elementos patrimoniales que acrediten dicho mantenimiento de valor. Si no se produce la materialización del valor en bienes, el importe restante debe inmovilizarse, por ejemplo mediante un depósito a plazo fijo, para no perder el derecho a la reducción.
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