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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 se considera una transmisión lucrativa por causa de muerte del contribuyente. Por tanto, se aplica la exclusión de gravamen del artículo 33.3.b) de la LIRPF. Esto significa que no se estimará la existencia de ganancia o pérdida patrimonial en dicha operación, incluso si la transmisión de bienes tiene efectos de presente.
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