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The DGT confirms that a death grant with immediate transmission of assets under the Catalan Civil Code constitutes an acquisition mortis causa for ISD and is exempt from capital gains in IRPF.
Question raised: Confirmation that the operation proposed by the consultants is a mortis causa acquisition in the Inheritance and Gift Tax, accruing at the moment the mortis causa donation is formalized; and in the IRPF.
In the ISD, a mortis causa donation is a succession title that is taxed under the rules for acquisitions due to death, with the tax accruing at the moment of the signing of the contract. In the IRPF, these lucrative transfers through succession agreements with present effects are considered transfers due to death, therefore no capital gain or loss exists pursuant to article 33.3.b of the LIRPF.
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