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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.
Cuestión planteada Confirmación de que la operación planteada por los consultantes es una adquisición mortis causa en el Impuesto sobre Sucesiones y Donaciones, con devengo en el momento de formalizarse la donación mortis causa; y en el IRPF.
En el ISD, la donación mortis causa es un título sucesorio que tributa por las normas de adquisiciones por causa de muerte, devengándose el impuesto en el momento de la firma del contrato. En el IRPF, estas transmisiones lucrativas por pactos sucesorios con efectos de presente se consideran transmisiones por causa de muerte, por lo que no existe ganancia o pérdida patrimonial según el artículo 33.3.b de la LIRPF.
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