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The DGT confirms that succession pacts of definition in the Balearic Islands are deemed lucrative transmissions by death, and the substitution of the deceased's acquisition value and date applies under certain conditions.
Cuestión planteada Respecto de un inmueble adquirido en 2024 mediante escritura de definición limitada a la legítima del Derecho Civil Balear se pregunta si debe valorarse según el importe declarado en dicha escritura o según el valor de adquisición original de los padres de cara a una futura transmisión.
Los pactos sucesorios de definición se consideran transmisiones lucrativas por causa de muerte, amparadas por la exclusión de ganancia patrimonial del art. 33.3.b) LIRPF. Según el art. 36 de la LIRPF, en adquisiciones lucrativas por causa de muerte derivadas de pactos sucesorios con efectos de presente, el beneficiario que transmita los bienes antes de cinco años se subroga en la posición del causante respecto al valor y fecha de adquisición. Por tanto, el valor de adquisición será el que correspondía al causante si este es inferior al valor de mercado.
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