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A taxpayer inquired whether the Aragonese tax reduction for lifetime transfers could be applied to a pact of present succession. The DGT ruled that these pacts constitute mortis causa acquisitions and therefore do not qualify for the reduction applicable to inter vivos transfers.
Cuestión planteada Competencia para determinar el derecho a la aplicación de la reducción con carácter de mejora que establece el artículo 132.3 del Decreto Legislativo 1/2005, de 26 de septiembre, del Gobierno de Aragón, por el que se aprueba el texto refundido de las disposiciones dictadas por la Comunidad Autónoma de Aragón en materia de tributos cedidos.
Los pactos sucesorios son títulos sucesorios y constituyen adquisiciones mortis causa. Para aplicar la reducción del artículo 20.2.c) de la LISD, es requisito que el causante sea una persona fallecida. Al no cumplirse este requisito en los pactos de presente, no procede dicha reducción ni la reducción por adquisición intervivos del artículo 20.6 de la LISD.
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