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A diplomat stationed abroad inquires about the taxation of a succession agreement regarding assets in the Balearic Islands. The DGT indicates that, if the transaction falls under Law 8/2022, it is taxed as mortis causa with early accrual upon the execution of the agreement.
Question posed: Taxation of the transaction.
If the transaction is a succession agreement according to Law 8/2022, it constitutes a mortis causa transfer and the tax accrues on the day the agreement is executed. In that case, the transfer of assets inter vivos generates a taxable event distinct from the one occurring after death. If it does not fall under said law, the transaction will be taxed as an inter vivos donation. The inquirer shall be taxed by personal obligation and may apply the regulations of the Balearic Islands.
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