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The DGT confirms that dividend distributions from a subsidiary, derived from reserves created after a share donation, do not impact the requirement to maintain acquisition value, provided the dividends are less than the group's post-donation profits.
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 no se ve afectado por la distribución de dividendos de una filial de primer nivel a los donatarios, siempre que estos procedan de reservas constituidas por la enajenación de participaciones de una filial de segundo nivel. Esto es válido siempre que los dividendos distribuidos sean inferiores al importe de los beneficios generados por el Grupo con posterioridad a la donación. Se debe mantener, además, el derecho a la exención en el Impuesto sobre el Patrimonio durante el plazo legal.
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