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The taxpayer asks whether a death bequest made immediately upon death is subject to inheritance tax and whether it can be accumulated with the estate. The DGT confirms that it is subject to inheritance tax under the rules for acquisitions by death and can be accumulated in the estate if the period between the two does not exceed four years.
Cuestión planteada Primera: Si la transmisión de los bienes inmuebles 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 siempre que el plazo entre la donación y la sucesión no exceda de cuatro años. La existencia de una condición resolutoria de revocación o premoriencia no tiene incidencia en el ISD ni en el ITP y AJD.
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