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The DGT confirms that a gift by mortis causa with immediate transmission is subject to ISD at the time of donation and does not generate capital gains for IRPF.
Question raised - Taxability of 'mortis causa' donation as a mortis causa acquisition in the Inheritance and Gift Tax. Timing of the accrual of this operation.
A mortis causa donation is a title of succession and is governed by the rules of acquisitions by reason of death, rather than those of inter vivos transfers. In cases of immediate transfer during the lifetime of the donor, inheritance and gift tax accrues on the day the contract is executed. Regarding Personal Income Tax (IRPF), these transfers are covered by the non-existence of capital gains or losses under article 33.3.b of Law 35/2006.
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