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A query was raised regarding whether the refund of contributions to partners, which reduces the value of their shares, results in the loss of the reduction provided under Article 20.6 of the ISD Law. The DGT indicates that the obligation to maintain value prevents acts that substantially diminish the acquisition and that reinvestment in financial assets must ensure the right to exemption from Wealth Tax.
Cuestión planteada Si la devolución de aportaciones a los socios, en cuanto implica una minoración sustancial del valor, conlleva la pérdida del derecho a la reducción practicada. El importe obtenido se reinvertiría en activos financieros indisponibles durante el tiempo que reste hasta cumplir el plazo establecido por la ley.
El mantenimiento del valor durante diez años impide realizar actos de disposición u operaciones societarias que puedan dar lugar a una minoración sustancial del valor de la adquisición. Si la reinversión del importe percibido impide mantener el derecho a la exención en el Impuesto sobre el Patrimonio, se perderá el derecho a la reducción practicada en el Impuesto sobre Sucesiones y Donaciones.
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