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A taxpayer asks whether a death donation with immediate transfer of listed shares can benefit from the family business reduction under LISD art. 20.2.c. The DGT replies that although it is taxed as a death donation and the tax arises at the time of donation, the reduction cannot apply because the deceased has not yet died.
Question posed: Subjectivity of the transaction to the mortis causa acquisition modality in the Inheritance and Gift Tax, with the application of the tax scale specific to this modality and its reductions, accruing at the moment the donation is granted.
A mortis causa donation is a succession title that takes effect upon the death of the donor; therefore, the rules for mortis causa acquisitions apply rather than those for inter vivos transfers. In donations with immediate transfer, the tax accrues at the moment the contract is executed. However, to apply the reduction provided in article 20.2.c of the LISD, it is an indispensable requirement that the deceased be a deceased person, a condition that is not met in donations made during lifetime.
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