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Heirs who applied a 95% tax reduction under the family business regime intend to reduce the contributing company's capital by allocating real estate assets to themselves. The DGT rules on whether this operation affects the requirement to maintain the investment.
Cuestión planteada Si cualquiera de estas operaciones afectaría al requisito del mantenimiento de la inversión.
El mantenimiento del valor exigido por la Ley no requiere la continuidad de la actividad, sino el mantenimiento del valor de adquisición. Si la entidad reduce capital y el heredero mantiene en su patrimonio el valor de adquisición mediante inmuebles, acciones u otros productos financieros, no se produce una minoración sustancial. Por tanto, no se entendería incumplido el requisito legal para la reducción aplicada.
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