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A query was raised regarding whether a succession agreement of 'definition' in the Balearic Islands, whereby property is transferred to a child in exchange for waiving their forced heirship rights, allows for the application of the 95% IIVTNU tax relief. The DGT ruled that this agreement constitutes a mortis causa legal transaction and, therefore, is eligible for the tax reliefs provided for such transfers.
Cuestión planteada Si resultarían aplicables los beneficios fiscales establecidos en la normativa reguladora del impuesto, y en concreto, la bonificación de hasta el 95% de la cuota íntegra que, de acuerdo con lo dispuesto en el artículo 108.4 del TRLRHL, pueden regular los ayuntamientos en sus ordenanzas fiscales para las transmisiones realizadas a título lucrativo por causa de muerte a favor de los descendientes y adoptados, los cónyuges y los ascendientes y adoptantes.
El pacto sucesorio denominado 'definición' debe calificarse como un negocio jurídico mortis causa al estar regulado en el título de sucesiones del Derecho Civil de Baleares. Al ser una transmisión a título lucrativo por causa de muerte, resultan aplicables los beneficios fiscales del IIVTNU para este tipo de negocios. En concreto, será aplicable la bonificación de hasta el 95% de la cuota íntegra si el ayuntamiento la ha establecido en su ordenanza fiscal según el artículo 108.4 del TRLRHL.
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