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A heir asks whether the 95% reduction under LISD article 20.2.c) is lost if inherited immovable property is no longer used as an economic activity or if sold to reinvest funds in financial assets. The DGT clarifies that the maintenance requirement refers to the acquisition value, not the continuity of the economic activity or specific assets.
Cuestión planteada Si se entiende cumplido el requisito de mantenimiento previsto por el artículo 20.2.c) de la Ley del Impuesto sobre Sucesiones y Donaciones en los siguientes supuestos:
El requisito de mantenimiento de la reducción del artículo 20.2.c) de la LISD se refiere al valor de la adquisición y no a la continuidad de la actividad económica del causante. No se pierde la reducción si los inmuebles pasan a generar rendimientos del capital inmobiliario en lugar de actividad económica. Asimismo, la transmisión de los bienes y su reinversión en activos financieros no determina la pérdida de la reducción, siempre que se mantenga el valor de la adquisición durante el plazo legal. La ausencia de empleados para gestionar dichos activos financieros es irrelevante para cumplir este requisito.
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