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The question arises whether a deathbed gift with immediate transfer of assets (under the Catalan Civil Code) is treated as an acquisition by deathbed gift in ISD and whether it generates patrimonial gains in IRPF. The DGT states that in ISD the regime of acquisition by deathbed gift applies, without the reduction under article 20.2.c) since the donor has not died, and in IRPF there is no patrimonial gain.
Question posed: Taxation under the IRPF of the consultant's donation. Regarding Inheritance and Gift Tax, the inquiry concerns whether the transaction is subject to the mortis causa acquisition modality, with the application of the tax scale specific to this modality and its reductions, accruing at the moment the donation is granted; as well as the connecting factor.
A mortis causa donation with immediate transfer is a succession title that is taxed as a mortis causa acquisition, accruing at the moment of signing. The reduction provided in Article 20.2.c) of the LISD is not applicable because the decedent has not yet passed away. Under the IRPF, no capital gain or loss exists as it is considered a lucrative transfer due to death pursuant to Article 33.3.b) of the LIRPF.
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