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A query was raised regarding whether a mortis causa gift involving immediate transfer (a pact of present) can benefit from the tax rates and reductions applicable to inheritances. The DGT ruled that it is taxed as a mortis causa acquisition and the tax accrues upon signing the contract; however, it does not allow for the reduction under Article 20.2.c of the LISD because the deceased has not yet passed away.
This ruling clarifies that while such agreements are treated under the inheritance tax framework for taxation purposes, they are denied specific tax relief intended for actual successions, as the death of the donor is a prerequisite for that specific reduction.
The tax team reviews your specific situation.
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