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The DGT confirms that dividend receipt by a holding company does not impact the donation reduction, provided dividends are reinvested in assets and the exemption from 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.
La percepción de dividendos obtenidos con cargo a resultados previos a la donación no afecta al requisito de mantenimiento del valor, 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 para cumplir con la interpretación estricta de la exención durante todo el plazo legal.
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