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The DGT confirms that a newly established society is not subject to Inheritance Tax when acquiring shares through a succession pact following the death of the shareholder. The increase in patrimony is instead subject to Corporate Tax.
Cuestión planteada Si la adquisición mortis causa a título lucrativo de las acciones en la SA por parte de la entidad mercantil (SL) de nueva creación quedaría sujeta al Impuesto sobre Sucesiones y Donaciones.
La adquisición mortis causa a título lucrativo de acciones por parte de una entidad mercantil no está sujeta al Impuesto sobre Sucesiones y Donaciones. Según el artículo 3.2 de la LISD, los incrementos de patrimonio obtenidos por personas jurídicas se someten al Impuesto sobre Sociedades.
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