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A query was raised regarding whether a succession agreement under Catalan civil law constitutes a transmission by reason of death. The DGT ruled that it does, as it represents a lucrative acquisition by way of succession.
Question posed: Whether the agreements contained in the projected future succession pact would be considered gratuitous transfers "by reason of death" and, therefore, subject to Inheritance and Gift Tax, in the event that the acquirers (children) are involved, with the accrual occurring at the time of the signing of said pact (with immediate delivery of assets) as no suspensive condition exists.
The cumulative inheritance provided for in the Civil Code of Catalonia constitutes a succession pact. For the purposes of Inheritance and Gift Tax, it is considered a gratuitous acquisition by reason of death pursuant to article 3.1.a) of the LISD. The tax accrues on the day on which said agreement is entered into.
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