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The DGT confirms that a mortis causa donation is subject to succession tax and does not generate a capital gain in IRPF.
Cuestión planteada En lo que se refiere al Impuesto sobre Sucesiones y Donaciones, se consulta Sujeción de la operación a la modalidad de adquisición mortis causa en el Impuesto sobre Sucesiones y Donaciones, 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.
En el ISD, la donación mortis causa es un título sucesorio que tributa con las normas de las adquisiciones mortis causa, devengándose en el momento de la firma del contrato. No obstante, no es aplicable la reducción del artículo 20.2.c) de la LISD porque el causante aún no ha fallecido. En el IRPF, estas transmisiones se consideran lucrativas 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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