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The DGT responds that dividend receipt by a holding company does not affect the reduction from share donations, provided dividends are reinvested and the exemption in the Wealth Tax is maintained.
Cuestión planteada Si la operación proyectada comportaría incumplir el requisito de mantenimiento del valor desde la perspectiva de la reducción aplicada en su día con ocasión de la donación de participaciones en la entidad "holding". Confirmación de que el dividendo percibido por la entidad "holding" puede computarse a efectos de la exención en el Impuesto sobre el Patrimonio. Incidencia en la subsistencia de la reducción practicada tanto de las fluctuaciones de valor en el mercado como del diferimiento temporal de la reinversión en activos.
El requisito de mantenimiento del valor no se ve afectado por la percepción de dividendos obtenidos de resultados previos a la donación, siempre que se produzca la reinversión en activos y se mantenga el derecho a la exención en el Impuesto sobre el Patrimonio. Los dividendos no se computan para determinar la parte del activo no afecto si los ingresos de la entidad proceden al menos en un 90% de actividades económicas. La reinversión debe ser inmediata si depende de la decisión de la entidad para cumplir con la exención durante todo el plazo legal.
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