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The taxpayer asks whether revoking a donation to avoid paying taxes on a subsequent donation is exempt from Gift and Inheritance Tax (ISD). The DGT rules that revocation does not constitute a new taxable event, provided that the donation can be civilly annulled with retroactive effect.
Cuestión planteada Se confirme que la revocación de la donación no estará sujeta al Impuesto sobre Sucesiones y Donaciones
La revocación de una donación no constituye un nuevo negocio jurídico sujeto al Impuesto sobre Sucesiones y Donaciones, ya que su eficacia simplemente cesa. No obstante, esto solo es posible si las leyes civiles permiten la anulación total con efectos retroactivos (ex tunc). Si no es posible la revocación legal, el acto se considerará una resolución de mutuo acuerdo, lo que implica una nueva transmisión sujeta a impuesto.
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