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The taxpayer asks whether selling shares in an entity to reinvest in another, or contributing shares to an entity, voids the reduction received for a donation. The DGT rules that the benefit is not lost provided the initial value and the right to Wealth Tax exemption are maintained.
Cuestión planteada Si las operaciones planteadas suponen el incumplimiento del beneficio fiscal aplicado en la donación.
Para no perder la reducción del artículo 20.6 de la LISD, el donatario debe mantener el valor de la adquisición y el derecho a la exención en el Impuesto sobre el Patrimonio durante diez años. La venta de participaciones para reinvertir en otras que cumplan los requisitos de exención no incumple la norma si se mantiene el valor inicial. Asimismo, la aportación de las participaciones donadas a otra entidad mercantil no afecta al requisito de mantenimiento si se conserva el valor y el derecho a la exención respecto de las participaciones sustitutas.
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