Doctrine by topic · DGT Observatory

Mortis Causa: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 10 rulings · 2014–2024

Current position

Transfers through succession pacts for improvement or definition, regulated under regional laws (derechos forales), are classified as mortis causa legal transactions and transfers for gratuitous consideration (transmisiones a título lucrativo). In these cases, succession regulations apply, and no capital gain or loss is generated for Personal Income Tax (IRPF). For the valuation of inherited real estate, the highest of the cadastral value, acquisition value, or the value verified by the Administration is used, with the acquisition value being that declared in the Inheritance and Gift Tax (ISD).

The DGT's position remains stable in classifying regional succession pacts as mortis causa transfers. Throughout the rulings, the application of tax benefits and tax neutrality in IRPF for these transactions has been clarified. No changes in criterion are observed, but rather a constant application of the lucrative nature of these transfers.

Turning points

  1. V2397-16

    Establishes that the 'definition' pact is a mortis causa legal transaction, allowing for the application of tax relief under the Inheritance and Gift Tax (IIVTNU).

  2. V0692-24

    Confirms that improvement pacts under Galician Civil Law are mortis causa transfers for gratuitous consideration, which precludes the existence of a capital gain or loss.

Analysis based on 9 of 10 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

10
V2763-17 27 Oct 2017

Inherited shares with family business relief can be sold if proceeds are reinvested

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
reducción por empresa familiarmantenimiento de valorenajenación de participacionesreinversiónactas dispositivos LISD — Ley 29/1987 de Sucesiones y Donaciones art. 20.2.cLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V4051-15 16 Dec 2015

Acquisition value of inherited property is the amount declared for Inheritance Tax

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
valor de adquisiciónmortis causavalor catastralbase imponibleimpuesto sobre sucesiones LIP — Ley 19/1991 del Impuesto sobre el Patrimonio art. 10.UnoLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V1281-14 13 May 2014

No obligation to file Model 720 if only expectation of inheritance exists

SG de Tributos
modelo 720declaración informativaherencia yacentetitularidad realexpectativa de derechos RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 42 bisRGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 42 ter
Affects CompanyExpat · Non-residentIndividual

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