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A query was raised regarding whether a mortis causa donation involving the immediate transfer of assets can benefit from inheritance tax rates and reductions. The DGT ruled that these are taxed as mortis causa acquisitions, with tax accrual occurring at the time of signing. However, the reduction under Article 20.2.c of the LISD is not applicable because the deceased has not yet passed away.
This ruling clarifies that while immediate transfers intended to take effect upon death are treated under inheritance tax rules, they cannot access specific tax reliefs reserved for actual successions where death has already occurred.
The tax team reviews your specific situation.
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