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A taxpayer has queried whether the sale of shares in a subsidiary and tax credits from Corporate Tax payments on account affect exemptions under Wealth Tax and tax benefits under Inheritance and Gift Tax. The DGT clarifies that income from the sale of shares may be treated similarly to dividends to avoid being classified as non-business assets, and that tax credits from Corporate Tax payments on account are considered business assets.
Cuestión planteada A raíz de algunas ofertas recibidas recientemente para la adquisición de los negocios que se materializarían fundamentalmente en la transmisión por parte de la sociedad holding "H" de las participaciones que ostenta en la sociedad "A", los socios de "H" desearían conocer las consecuencias que dicha transmisión podría tener en relación a la donación anteriormente referenciada. En concreto:
Las rentas procedentes de la transmisión de participaciones en entidades que realizan actividad económica se asimilan a los dividendos para determinar si una sociedad gestiona un patrimonio mobiliario o inmobiliario. Los créditos frente a la Administración por pagos fraccionados de Impuesto sobre Sociedades se consideran activos afectos a la actividad económica hasta su devolución efectiva. Para el Impuesto sobre Sucesiones y Donaciones, el requisito de mantenimiento exige conservar el valor por el que se aplicó la reducción, prohibiéndose actos que lo minoren sustancialmente.
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