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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).
Question raised: Taxation of the donation in the Inheritance and Gift Tax and in the Personal Income Tax
In the ISD, mortis causa donations are considered succession titles and the tax accrues on the day the contract is executed, applying the rules for transfers due to death. In the IRPF, these lucrative transfers due to death are exempt from taxation for capital gains or losses pursuant to article 33.3.b of the LIRPF. This criterion extends to succession pacts with present effects provided for in the regional laws.
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