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Whether a mortis causa donation with immediate transfer of assets is exempt from IRPF gain tax is queried. The DGT confirms yes, as it constitutes a profitable transmission by reason of death.
Cuestión planteada Si a la donación referida le es de aplicación lo dispuesto en el artículo 33.3.b) de la Ley del IRPF.
La donación mortis causa con transmisión de presente se considera una transmisión lucrativa por causa de muerte del contribuyente. Por tanto, se aplica la exclusión de gravamen del artículo 33.3.b) de la Ley del IRPF. Esto significa que no se estimará la existencia de ganancia o pérdida patrimoniales en dicha operación.
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