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A UK resident inquired whether a succession agreement regarding the usufruct of shares in a Spanish company should be taxed under inheritance or gift tax. The DGT ruled that, if it falls under the civil regulations of the Balearic Islands, it constitutes a mortis causa transfer with early accrual at the time the agreement is executed.
Cuestión planteada Si el citado pacto sucesorio debe someterse a las normas de transmisión "mortis causa" o a las normas de las donaciones "inter vivos".
Los pactos sucesorios son títulos sucesorios que tributan por el hecho imponible de adquisiciones mortis causa. Si el pacto incluye la entrega de bienes de presente, el impuesto se devenga el día en que se celebra el acuerdo, lo que constituye un hecho imponible distinto al que se produzca tras el fallecimiento. Si la operación no encaja en los pactos sucesorios de la Ley 8/2022, tributará como una donación inter vivos.
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