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A query was raised regarding whether the requirement to maintain the acquisition value for the family business reduction applies only to the heir receiving the asset or to all heirs. The DGT ruled that the requirement applies to the group of heirs as a whole.
Cuestión planteada Se plantean diversas hipótesis referidas al mantenimiento del valor de adquisición.
El requisito de mantenimiento de la adquisición del artículo 20.2.c) de la Ley 29/1987 debe entenderse referido al grupo de herederos en su conjunto. La reducción se aplica a cada heredero en proporción a su participación, por lo que la permanencia queda vinculada al grupo. El requisito afecta a todos los integrantes de la coherencia, aunque el bien se adjudique a uno solo. No se incumple el requisito si se mantiene el valor de adquisición mediante reinversión inmediata en productos financieros o inmuebles.
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