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A query was raised regarding whether transferring inherited shares to a company of which the heir is the sole owner breaches the maintenance requirement. The DGT ruled that if the proceeds are consumed, there is no maintenance of value, resulting in the loss of the tax reduction.
Cuestión planteada Si se produciría el incumplimiento del requisito de mantenimiento previsto en la normativa estatal del Impuesto sobre Sucesiones y Donaciones.
El mantenimiento de la adquisición exige mantener el valor, prohibiéndose actos que minoran sustancialmente el valor de lo adquirido. No afecta al requisito transmitir participaciones a una sociedad de la que el heredero sea titular al 100% si se mantiene el valor de aplicación de la reducción. Sin embargo, si el importe satisfecho por la sociedad es consumido por el transmitente, el efecto económico es igual a una venta a un tercero, no habiendo mantenimiento de valor y perdiéndose el derecho a la reducción.
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