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The taxpayer asks whether contributing shares received via donation (subject to a 95% reduction) to their holding companies breaches the duty to maintain the acquired assets. The DGT rules that the contribution does not affect the maintenance requirement, provided that the value of the acquisition and the right to the Wealth Tax exemption are preserved.
Cuestión planteada - Cumplimiento de los requisitos previstos en el artículo 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones para la aplicación de la reducción del 95% en la donación de las participaciones de las siete entidades.
La aportación de participaciones donadas a otra entidad mercantil no incumple el requisito de mantenimiento del artículo 20.6 de la LISD, siempre que se mantenga el valor por el que se practicó la reducción. Asimismo, debe mantenerse el derecho a la exención en el Impuesto sobre el Patrimonio respecto de las participaciones que sustituyan a las donadas. Para ello, el donatario debe cumplir los requisitos de exención en el Impuesto sobre el Patrimonio respecto de la nueva entidad.
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