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V3067-19 31 October 2019 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · donación mortis causa

Mortis causa donations are taxed as inheritances rather than inter vivos gifts

A query was raised regarding the taxation of a donation to be transferred upon the donor's death. The DGT clarifies that such transactions are considered testamentary titles and must be taxed under Inheritance Tax.

The question raised

Taxation of the transaction.

The DGT's ruling

A mortis causa donation is classified as a succession title and not as a gratuitous inter vivos legal transaction. Therefore, the rules relating to acquisitions by reason of death apply regarding the taxable event, tax base, reductions, accrual, and formal obligations. The rules of the Autonomous Community where the future decedent resides shall apply.

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