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V1449-25 29 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
ISD · donación mortis causa

Mortis causa donation taxed under succession regime, no capital gain in IRPF

The DGT confirms that a mortis causa donation is subject to succession tax and does not generate a capital gain in IRPF.

The question raised

Regarding Inheritance and Gift Tax, a consultation is made regarding the Subjecting of the operation to the mortis causa acquisition modality in the Inheritance and Gift Tax, with the application of the tax scale specific to this modality and its reductions, with accrual at the moment the donation is granted, as well as the connecting factor.

The DGT's ruling

A mortis causa donation is a succession title that is taxed under the rules for mortis causa acquisitions, accruing at the moment of the signing of the contract. The reduction provided in Article 20.2.c) of the LISD is not applicable because the decedent has not passed away at the time of the transfer. Under the IRPF, these transfers are considered lucrative by reason of death, therefore no capital gain or loss exists pursuant to Article 33.3.b) of the LIRPF.

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