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The taxpayer asks whether a mortis causa gift involving the immediate transfer of a family home is exempt from capital gains tax under Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) rules that the exemption for transfers due to death applies if the transfer is subject to a suspensive or resolutive condition.
Cuestión planteada Aplicación de lo dispuesto en el artículo 33.3.b) de la Ley 35/2006.
La donación mortis causa constituye un título sucesorio y se le aplican las normas de adquisiciones por causa de muerte. Resultará de aplicación la no existencia de ganancia patrimonial del artículo 33.3.b) de la LIRPF siempre que la transmisión de presente esté sujeta a alguna condición suspensiva o resolutoria. Si la transmisión de derechos sobre bienes no quedara sujeta a condición alguna, tendría efectos inter vivos y se aplicaría la letra c) del citado artículo.
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