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A query was raised regarding the taxation of a succession agreement for specific attribution under the Civil Code of Catalonia and its potential revocation. The DGT has determined that these agreements constitute succession titles subject to Inheritance and Gift Tax, rather than Gift Tax.
Cuestión planteada Tributación de la formalización de la escritura de atribución particular de determinados bienes inmuebles y productos financieros y su posible revocación.
El pacto sucesorio de atribución particular es un título sucesorio sujeto al Impuesto sobre Sucesiones y Donaciones por adquisiciones mortis causa. Si el pacto provoca la transmisión de bienes en vida, el impuesto se devenga en el momento de la celebración del acuerdo. La revocación del pacto no constituye un nuevo acto sujeto al impuesto, sino la anulación de un negocio jurídico ya realizado. La transmisión de bienes en vida genera ganancias o pérdidas patrimoniales en el IRPF del transmitente.
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