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The taxpayer asks whether selling part of donated shares to reinvest in another entity, or contributing the remainder to said entity, voids the reduction in Inheritance and Gift Tax. 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 mantener la reducción del artículo 20.6 de la LISD, el donatario debe conservar el valor de la adquisición y tener derecho a la exención en el Impuesto sobre el Patrimonio durante diez años. La venta de participaciones para reinvertir el importe en otra entidad no incumple el requisito si se mantiene el valor inicial y las nuevas participaciones permiten la exención en el IP. Asimismo, la aportación de las participaciones donadas a otra entidad mercantil no afecta al mantenimiento de la reducción si se conserva el valor y el derecho a la exención respecto de las participaciones sustitutas.
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