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The taxpayer inquired whether a succession agreement in the Balearic Islands ('finiquito de legítima') allows for the application of inheritance tax reductions and wealth tax exemptions. The DGT ruled that, although it constitutes a succession title, the reduction under Article 20.2.c) of the LISD does not apply because the transferor has not passed away.
Cuestión planteada 1. Si se cumpliría el requisito de ejercicio efectivo de funciones directivas necesario para aplicar la exención en el Impuesto sobre el Patrimonio. Cómputo de las retribuciones percibidas por el hermano de la consultante a efectos aplicar la reducción prevista en la Ley del Impuesto sobre Sucesiones y Donaciones.
Los pactos sucesorios de presente son títulos sucesorios que deben tratarse como adquisiciones mortis causa. Sin embargo, la reducción del artículo 20.2.c) de la LISD no es aplicable a estos pactos porque no se cumple el requisito de que el causante sea una persona fallecida. Para el cómputo de la remuneración de funciones directivas en el Impuesto sobre el Patrimonio, se deben considerar las retribuciones del último periodo impositivo anterior a la transmisión.
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