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The DGT confirms that dividend distributions by a subsidiary after the sale of a second-level subsidiary do not affect the requirement to maintain acquisition value, provided dividends are below the group's profits generated after the share donation.
Cuestión planteada Si la operación proyectada afectaría al mantenimiento del derecho a la reducción practicada conforme al artículo 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones.
El mantenimiento del valor de adquisición exige que el donatario no realice actos de disposición u operaciones societarias que minoran sustancialmente dicho valor. En el caso de que una filial distribuya dividendos procedentes de reservas por la venta de una filial de segundo nivel, no se afecta al requisito de mantenimiento del valor siempre que los dividendos distribuidos sean inferiores al importe de los beneficios generados por el Grupo con posterioridad a la donación.
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