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The consultant asks whether a mortis causa donation with present effects under the Catalan Civil Code is exempt from capital gains tax. The DGT confirms that it is, as it is considered a profitable transfer by reason of death.
Cuestión planteada Aplicación de lo dispuesto en el artículo 33.3.b) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La donación mortis causa con efectos de presente se encuentra amparada por el artículo 33.3.b) de la LIRPF. Por tanto, se estima que no existe ganancia o pérdida patrimonial con ocasión de dicha transmisión. Este criterio se extiende a los pactos sucesorios con efectos de presente previstos en las distintas normativas forales.
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