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The taxpayer inquired whether a mortis causa gift of company shares involving immediate transfer is exempt from capital gains tax under Article 33.3.b) of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) ruled that the exemption for lucrative transfers due to death applies if the immediate transfer is subject to either a suspensive or resolutive condition.
This ruling clarifies the tax treatment of immediate transfers in mortis causa gifts, confirming that the presence of a condition allows for the application of the death-related exemption, thereby avoiding capital gains tax.
The tax team reviews your specific situation.
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