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A query was raised regarding when tax should be paid on a legacy of company shares subject to a suspensive condition (the children reaching a certain age). The DGT ruled that the tax accrues when the condition is fulfilled, although the deadline for filing the tax return begins from the date of death.
Cuestión planteada Tributación de la operación cuando fallezca la causante.
El impuesto por adquisiciones sujetas a condición suspensiva se devenga el día en que dicha limitación desaparece. El plazo de seis meses para presentar la declaración o autoliquidación comienza desde el fallecimiento del causante, independientemente de cuándo se devengue el impuesto. Una vez cumplida la condición, los legatarios deberán realizar una declaración o autoliquidación complementaria por el valor real de los bienes en ese momento. El tipo de gravamen aplicable será el tipo medio resultante de aplicar la tarifa vigente al momento del nuevo devengo a la base imponible total de la sucesión.
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