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V1622-25 15 September 2025 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · pacto sucesorio

Acquisition of shares by a society via succession pact is not subject to Inheritance Tax

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.

The question raised

Whether the mortis causa acquisition of shares in the SA for gratuitous purposes by the newly created commercial entity (SL) would be subject to Inheritance and Gift Tax.

The DGT's ruling

The mortis causa acquisition of shares for gratuitous purposes by a commercial entity is not subject to Inheritance and Gift Tax. Pursuant to Article 3.2 of the LISD, increases in net worth obtained by legal entities are subject to Corporate Income Tax.

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