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The consultant asks whether a death grant regulated by the Catalan Civil Code is subject to succession tax and whether it can be accumulated with inheritance. The DGT responds that yes, it is taxed as a succession title and can be accumulated with inheritance if the period between the two does not exceed four years.
Cuestión planteada Primera: Si la transmisión del bien inmueble mediante donación mortis causa debe tributar en el Impuesto sobre Sucesiones y Donaciones como una sucesión. En caso afirmativo, régimen aplicable. En particular, se plantea si es posible acumular la donación a la herencia.
La donación mortis causa es un título sucesorio que tributa según las normas de las adquisiciones por causa de muerte, incluso si la transmisión es inmediata. El impuesto se devenga en el momento de la firma del contrato. Estas donaciones son acumulables a la sucesión si el plazo entre la donación y la misma no excede de cuatro años. La inclusión de una condición resolutoria de revocación o premoriencia no tiene incidencia en el ISD ni en el ITP y AJD.
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