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The taxpayer asks whether keeping the proceeds from the sale of inherited shares in a current account for ten years satisfies the requirement to maintain the family business reduction. The DGT responds that it does not, as funds in a current account are not considered immobilised and do not allow for verification of compliance with the requirement.
Cuestión planteada Si puede entenderse cumplido el requisito de mantenimiento de la inversión en el caso de que el importe obtenido en la transmisión de las participaciones sociales se mantenga en la cuenta corriente durante diez años sin efectuar ningún acto de disposición sobre el mismo.
Para mantener la reducción del 95% por adquisición mortis causa de participaciones, se debe mantener el valor de la adquisición durante diez años. El requisito se cumple si el importe se inmoviliza mediante su reinversión en un producto financiero que permita constatar su permanencia. Una cuenta corriente no permite identificar dicho cumplimiento, ya que el dinero está a disposición del titular y no queda inmovilizado.
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