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A query was raised regarding whether contributing shares received through inheritance to a holding company breaches the requirement to maintain the acquisition for ten years. The DGT clarifies that this requirement refers to maintaining the value of what was acquired, rather than the ownership of the original shares.
Cuestión planteada Solicitan conocer si al aportar las participaciones recibidas por adquisición "mortis causa" incumplen el requisito de mantenimiento de 5 años de las participaciones adquiridas en aplicación de lo previsto en el artículo 21.3 del Texto Refundido de las Disposiciones legales de la Comunidad de Madrid en materia de tributos cedidos por el Estado, aprobado por el Decreto Legislativo 1/2010.
El mantenimiento de la adquisición tras un fallecimiento se refiere al valor de la misma y no solo a la participación porcentual. Se prohíben actos de disposición u operaciones societarias que minoran sustancialmente el valor de la adquisición. Si se realizan operaciones como aportaciones de activos y la titularidad pasa a ser de los valores recibidos a cambio, no se pierde la reducción si se conserva el valor de la adquisición.
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