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A query was raised regarding the value maintenance requirement in Galician succession partitions and whether non-compliance by one heir affects others. The DGT clarifies that the requirement entails maintaining the acquisition value and that, in specific adjudications, non-compliance only affects the individual beneficiary.
Cuestión planteada Interpretación del requisito de mantenimiento a que se refiere el artículo 20.2.c) de la Ley del Impuesto sobre Sucesiones y Donaciones. Consecuencias del incumplimiento de dicho requisito por uno de los apartados respecto de los demás.
El requisito de mantenimiento exige conservar el valor de adquisición y prohíbe actos de disposición o de sociedad que lo minoren sustancialmente. No es necesario que se prosiga la actividad del causante ni que los beneficiarios mantengan la exención en el Impuesto sobre el Patrimonio. En caso de adjudicación específica y expresa de participaciones, el incumplimiento del requisito de permanencia afecta exclusivamente a quien incurra en él.
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