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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 del Derecho Civil Balear se consideran transmisiones lucrativas por causa de muerte. Por tanto, para determinar el valor de adquisición en una futura transmisión, se aplica el artículo 36 de la LIRPF. El beneficiario se subroga en la posición del causante respecto al valor y fecha de adquisición de los bienes si transmite antes de cinco años desde la celebración del pacto o el fallecimiento, siempre que dicho valor sea inferior al previsto en la norma.
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