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A query was raised regarding whether acquisitions of assets made through an improvement pact can be combined with a subsequent acquisition by reason of death from the same transferor. The DGT ruled that such accumulation is not permissible as the regulations do not provide for this scenario.
Cuestión planteada Posibilidad de acumular las adquisiciones para determinar la cuota del Impuesto sobre Sucesiones y Donaciones en la adquisición "mortis causa". En caso de proceder la acumulación, plazo máximo entre las dos transmisiones, regla de acumulación y eventual devolución de la cuota ingresada con el pacto de mejora al haberse producido una rebaja de los tipos de gravamen aplicables.
El pacto de mejora es un pacto sucesorio y, por tanto, un título sucesorio a efectos del Impuesto sobre Sucesiones y Donaciones. Sin embargo, la LISD solo regula la acumulación de donaciones entre sí o de donaciones a la herencia del donante. Al no existir previsión normativa para acumular un título sucesorio a la herencia del mejorante, no es posible realizar dicha acumulación.
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