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V2493-19 17 September 2019 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
IS · pacto sucesorio

Succession agreements are taxed upon death even if asset transfers occur during lifetime

A query was raised regarding whether the transfer of assets through a succession agreement of cumulative inheritance is considered a mortis causa transfer. The DGT ruled that these agreements constitute succession titles and are taxed under the taxable event of inheritance or legacy.

The question raised

Whether the concept of mortis causa transfer is applicable to the transfer of present assets subject to consultation through a succession pact.

The DGT's ruling

Succession contracts and pacts are succession titles that are taxed based on the taxable event of acquisition by inheritance or legacy, and not as inter vivos donations. The tax accrues on the day the pact is celebrated when the acquisition occurs during the lifetime of the decedent. In the case of cumulative inheritance, the transfer of present assets maintains its succession character even if certain assets are excluded.

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