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The DGT confirms that inheritance tax arises at the time of granting an immediate mortis causa donation under Catalan civil law, and that there is no patrimonial gain for income tax purposes.
Question raised - Taxability of a "mortis causa" donation as a mortis causa acquisition under the Inheritance and Gift Tax. Timing of the accrual of this operation.
The 'mortis causa' donation is a succession title and is governed by the rules for acquisitions by reason of death. In donations with immediate transfer during the donor's lifetime, the tax accrues on the day the contract is executed. Regarding IRPF, these transfers are considered lucrative by reason of death, therefore no capital gain or loss exists pursuant to Article 33.3.b of Law 35/2006.
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