Doctrine by topic · DGT Observatory

Present Succession Agreements: 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 8 rulings · 2020–2025

Current position

Present succession agreements are succession titles that constitute mortis causa acquisitions. The reduction provided in Article 20.2.c) of the Law on Inheritance and Gift Tax (LISD) is not applicable because it is an indispensable requirement that the deceased be a deceased person. Likewise, the reduction for intervivos acquisition under Article 20.6 of the LISD does not apply.

The position of the DGT remains constant throughout the sequence. The administration maintains that, as these are mortis causa acquisitions, reductions requiring the death of the deceased cannot be applied, nor can those intended for intervivos transfers.

Analysis based on 8 of 8 rulings with a stated position. Updated 1 October 2026.

Rulings on this topic

8
V0653-24 15 Apr 2024

Current succession agreements are ineligible for 'inter vivos' ISD tax reductions

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
pacto sucesorio de presenteadquisición mortis causanuda propiedadreducción de la base imponibletítulo sucesorio LISD — Ley 29/1987 de Sucesiones y Donaciones art. 3.1.aLISD — Ley 29/1987 de Sucesiones y Donaciones art. 20.2.c
Affects CompanyExpat · Non-residentIndividual
V0593-24 9 Apr 2024

No reduction for inter vivos acquisitions applies to pacts of present succession

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
pacto sucesorio de presenteadquisición mortis causaadquisición intervivosreducción de la base imponibletítulo sucesorio LISD — Ley 29/1987 de Sucesiones y Donaciones art. 3.1.aLISD — Ley 29/1987 de Sucesiones y Donaciones art. 20.2.c
Affects CompanyExpat · Non-residentIndividual
V0102-22 21 Jan 2022

Inter vivos acquisition tax reductions do not apply to present succession agreements

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
pacto sucesorio de presenteadquisición mortis causareducción de la base imponibletítulo sucesoriohecho imponible LISD — Ley 29/1987 de Sucesiones y Donaciones art. 3.1.aLISD — Ley 29/1987 de Sucesiones y Donaciones art. 20.2.c
Affects CompanyExpat · Non-residentIndividual

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