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A civil marriage in Catalonia consults on the taxation of two gifts under mortis causa with immediate transfer. The DGT states that the tax liability arises in the Income Tax on Dispositions (ISD) at the time of contract signing, and no capital gain arises in the Personal Income Tax (IRPF).
Cuestión planteada Tributación de la donación en el Impuesto sobre Sucesiones y Donaciones y en el Impuesto sobre la Renta de las Personas Físicas
En el ISD, las donaciones mortis causa se consideran títulos sucesorios y el impuesto se devenga el día en que se celebra el contrato, aplicándose los tipos y reducciones de las transmisiones por causa de muerte. En el IRPF, estas transmisiones lucrativas por causa de muerte están amparadas por la exclusión de gravamen del artículo 33.3.b de la Ley 35/2006, extendiéndose este criterio a los pactos sucesorios con efectos de presente de las distintas normativas forales.
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