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A taxpayer inquired whether a German inheritance contract ('Erbvertrag') for the transfer of property in Ibiza could be classified as a succession agreement with settlement of forced heirship shares under Balearic law. The Directorate General for Taxes (DGT) ruled that such an equivalence is not possible due to the prohibition of applying analogy in tax matters.
Cuestión planteada Calificación de la operación en Baleares por su posible equiparación a un pacto sucesorio con finiquito de legítima previsto en la Ley 8/2022, de 11 de noviembre, de sucesión voluntaria paccionada o contractual de las Iles Balears, constituyendo una sucesión mortis causa a efectos del Impuesto sobre Sucesiones y Donaciones.
La calificación del contrato de herencia alemán debe realizarse conforme a la ley personal del causante (normativa alemana), para lo cual sería necesaria la aportación de dicha norma con traducción jurada. No es posible equiparar este contrato con el pacto sucesorio de la Ley 8/2022 de las Illes Balears, ya que el artículo 14 de la Ley General Tributaria prohíbe la analogía para extender el ámbito del hecho imponible.
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