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The consultant asks whether the extinction of a company and the immediate reinvestment of the proceeds in other assets fulfils the ten-year value maintenance requirement. The DGT confirms this is possible if the amount is reinvested immediately in other assets to preserve the acquisition value.
Cuestión planteada Se consulta si podría entenderse cumplido el requisito de mantenimiento de los diez años en el caso de que el importe obtenido en la extinción de la sociedad A, en la parte de las acciones que vienen por la herencia de su madre, se reinvierta en otros activos perfectamente identificados y siempre distintos de una simple cuenta corriente, manteniéndose el valor del importe recibido durante el periodo de diez años que establece la LISD.
Para mantener la reducción del artículo 20.2.c) de la LISD tras la enajenación de participaciones, es necesaria la reinversión y materialización inmediata del importe obtenido en otros activos. El requisito no exige continuidad de la actividad, sino el mantenimiento del valor de adquisición sobre el que se aplicó la reducción. Dicha reinversión puede realizarse en inmuebles, acciones, fondos de inversión, depósitos o cualquier otro producto financiero. La reinversión debe ser lo más inmediata posible para asegurar el mantenimiento del valor.
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