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A query was raised regarding whether multiple improvement pacts involving the transfer of assets during one's lifetime should be aggregated for tax calculation purposes. The Directorate General for Taxes (DGT) ruled that, as there is no legal provision for the aggregation of succession titles, each pact is considered independent.
Cuestión planteada Si cada una de las operaciones que se realicen por separado, en escrituras públicas distintas, tienen que acumularse, o si son totalmente autónomas e independientes a todos los efectos y se practica por cada una la liquidación que proceda y con aplicación de reducciones y bonificaciones por cada uno de los pactos de mejora.
Los pactos de mejora son títulos sucesorios y, si hay entrega de bienes de presente, el impuesto se devenga en el momento de celebrar el pacto. La normativa de acumulación de la LISD se aplica a donaciones e intercambios 'inter vivos', pero no a títulos sucesorios. Por tanto, la adquisición de bienes mediante pactos sucesorios diversos del mismo transmitente no obliga a acumular los pactos anteriores a los posteriores.
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