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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.
Cuestión planteada Tributación en el IRPF de la consultante de la donación. En relación con el Impuesto sobre Sucesiones y Donaciones, se consulta la sujeción de la operación a la modalidad de adquisición mortis causa, con aplicación de la escala de gravamen propia de esta modalidad y sus reducciones, con devengo en el momento de otorgarse la donación; así como el punto de conexión.
La donación mortis causa con transmisión inmediata es un título sucesorio que tributa como adquisición mortis causa, devengándose en el momento de la firma. No es aplicable la reducción del artículo 20.2.c) de la LISD porque el causante aún no ha fallecido. En el IRPF, no existe ganancia o pérdida patrimonial al considerarse una transmisión lucrativa por causa de muerte según el artículo 33.3.b) de la LIRPF.
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