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A query was raised regarding whether a mortis causa donation involving the immediate transfer of assets can benefit from inheritance tax rates and reductions. The DGT ruled that these are taxed as mortis causa acquisitions, with tax accrual occurring at the time of signing. However, the reduction under Article 20.2.c of the LISD is not applicable because the deceased has not yet passed away.
Cuestión planteada Sujeción de la donación "mortis causa" con entrega de bienes de presente como adquisición "mortis causa" en el Impuesto sobre Sucesiones y Donaciones, con aplicación de la escala de gravamen de esta modalidad y sus reducciones. Momento en el que se produce el devengo de esta operación.
La donación mortis causa es un título sucesorio y no un negocio inter vivos, por lo que se aplican las normas de las adquisiciones por causa de muerte. En los pactos sucesorios de presente, el impuesto se devenga el día en que se celebra el contrato. No obstante, la reducción del artículo 20.2.c de la LISD no puede aplicarse en estos pactos de presente porque es requisito indispensable que el causante sea una persona fallecida.
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