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The applicant inquires about the taxation of a succession agreement under the Civil Code of Catalonia intended to anticipate the forced heirship share. The DGT clarifies that these agreements constitute titles of succession and that the transfer of assets during the donor's lifetime triggers the tax liability prematurely.
Question posed: Taxation of the succession agreement.
Succession agreements are titles of succession that are taxed based on the taxable event of inheritance (art. 3.1.a LISD). If the agreement is cumulative, the transfer of assets in the present generates a taxable event distinct from the one occurring after death. If it is an agreement of particular attribution, the transfer of assets during lifetime is considered a donation and is taxed as such (art. 3.1.b LISD).
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