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A daughter residing in Madrid asks whether the transfer of funds through a succession pact (under Balearic law) is taxed as an inheritance or a donation. The DGT explains that if it is a succession pact, it is taxed as a mortis causa transfer in the Balearic Islands, but if it is a pure donation, it is taxed in Madrid.
Cuestión planteada Cómo y dónde debe tributar la operación.
Si la operación encaja en los pactos sucesorios de la Ley 8/2022, se considera una transmisión mortis causa y el devengo se produce al celebrar el pacto, tributando en la residencia del causante (Baleares). Si no es un pacto sucesorio, es una donación inter vivos y el devengo ocurre al celebrar el acto, tributando en la residencia del donatario (Madrid). La calificación de la operación depende de si cumple los requisitos de la normativa civil de Baleares.
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