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A taxpayer requested clarification regarding the taxation of an improvement pact derived from a loan and its impact on Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that an improvement pact constitutes a succession title subject to Inheritance and Gift Tax.
Cuestión planteada Se desea saber si dicho préstamo es susceptible de pacto de mejora, siendo el mejorado el acreedor u otro hijo, y la correspondiente tributación a efectos del Impuesto sobre Sucesiones y Donaciones en el caso del hijo o hijos y del Impuesto sobre la renta de las Personas Físicas (variación patrimonial) en el caso del padre, especialmente desde la Sentencia del Tribunal Supremo de 9 de febrero de 2016.
Los pactos de mejora son contratos o pactos sucesorios que constituyen títulos sucesorios según el Reglamento del Impuesto sobre Sucesiones y Donaciones. El impuesto se devenga el día en que se cause o celebre dicho acuerdo, de acuerdo con la Ley del Impuesto sobre Sucesiones y Donaciones. La DGT no resuelve sobre la validez civil del pacto ni sobre el IRPF del padre por no ser este obligado tributario en la consulta.
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