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The taxpayer asks whether donations made by group companies to a foundation affect the requirement to maintain the family business reduction for Inheritance and Gift Tax (ISD). The Directorate General for Taxes (DGT) responds that it is not necessary to maintain the business activity itself, but rather the value upon which the reduction was applied, and that donations do not affect this provided they do not substantially reduce said value.
Cuestión planteada Se plantean las siguientes cuestiones:
Para cumplir el requisito de mantenimiento del artículo 20.6.c) de la Ley del ISD, no es necesario mantener la actividad del causante, sino el valor por el que se practicó la reducción. Las aportaciones o donaciones de las sociedades no afectan a este requisito siempre que se mantenga dicho valor de adquisición. No obstante, el donatario no puede realizar actos de disposición u operaciones societarias que puedan dar lugar a una minoración sustancial del valor, concepto que debe ser valorado por la Administración según las circunstancias.
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