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Consultants inquired whether the transfer of bare ownership of company shares through a succession agreement is considered a mortis causa transfer. The DGT ruled that the tax treatment depends on whether the agreement constitutes a cumulative inheritance or an inheritance by particular attribution under the Civil Code of Catalonia.
Cuestión planteada Si a la transmisión de la nuda propiedad sobre las participaciones mediante pacto sucesorio le resulta aplicable la concepción de transmisión mortis causa.
Si se trata de un heredamiento cumulativo, la transmisión de bienes de presente es una adquisición por causa de muerte y no genera ganancia o pérdida patrimonial en el IRPF. Si es un heredamiento por atribución particular, la transmisión de presente se considera donación y se rige por la normativa de adquisiciones inter vivos. El devengo del impuesto en pactos sucesorios con entrega en vida se produce el día de la celebración del acuerdo.
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