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Consultants inquired whether contributing donated shares to a new holding company breaches the obligation to maintain assets acquired for the ISD reduction. The DGT ruled that the contribution does not constitute a breach, provided there is no substantial reduction in the value of the acquisition.
Cuestión planteada 1ª.- Si la aportación no dineraria prevista supone un incumplimiento de los requisitos del artículo 20.6 de la LISD.
La aportación no dineraria de participaciones a una nueva entidad holding no supone un incumplimiento del requisito de mantener lo adquirido previsto en el artículo 20.6.c) de la LISD. No obstante, para conservar la reducción deben cumplirse otros requisitos: no realizar operaciones societarias que minoran sustancialmente el valor de la adquisición y mantener el derecho a la exención en el Impuesto sobre el Patrimonio durante diez años. Si el nudo propietario es una persona jurídica, la consolidación del dominio por fallecimiento del usufructuario tributará por el Impuesto sobre Sociedades.
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