Doctrine by topic · DGT Observatory

Mortis Causa Transfers: 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

Refined position High confidence 49 rulings · 2014–2026

Current position

Mortis causa transfers include succession pacts, which are taxed according to the regulations in force at the time of their execution if they fall under Law 8/2022. In these cases, the delivery of assets inter vivos constitutes a taxable event distinct from the one occurring after death. Regarding trusts, the principle of tax transparency is applied, considering transfers as direct transactions between the settlor and the beneficiary.

The DGT's position has evolved from a general treatment of transfers toward the integration of complex figures such as succession pacts and trusts. It has been clarified that succession pacts under Law 8/2022 trigger tax accrual at the time of the agreement. Likewise, the doctrine on trusts has moved from considering the figure as non-existent to applying tax transparency to tax direct transfers.

Turning points

  1. V0817-18

    Introduces the treatment of transfers ordered by a trustee as direct transfers from the grantor to the beneficiary.

  2. V2041-23

    Establishes that succession pacts according to Law 8/2022 trigger tax accrual on the day the agreement is executed, differentiating the delivery inter vivos from the death.

Analysis based on 48 of 49 rulings with a stated position. Updated 20 September 2026.

Rulings on this topic

24
V2610-25 23 Dec 2025

Losses not inheritable or compensable from deceased

SG de Impuestos sobre la Renta de las Personas Físicas
pérdidas patrimonialesbase imponible generaltransmisión mortis causacompensación de pérdidasrenta del ahorro LIRPF — Ley 35/2006 del IRPF art. 11LIRPF — Ley 35/2006 del IRPF art. 45
Affects CompanyExpat · Non-residentIndividual
V3060-23 23 Nov 2023

Life insurance payouts must be subject to Inheritance Tax

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
hecho imponibleseguro de vidabeneficiariocausahabientebase imponible LISD — Ley 29/1987 de Sucesiones y Donaciones art. 3.1.cLISD — Ley 29/1987 de Sucesiones y Donaciones art. 5.a
Affects CompanyExpat · Non-residentIndividual
V2536-23 21 Sept 2023

Improvement agreements under Galician Civil Law may be subject to inheritance tax

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
pacto de mejoraobligación personaldevengo anticipadotransmisión mortis causapacto sucesorio LISD — Ley 29/1987 de Sucesiones y Donaciones art. 3.1.aLISD — Ley 29/1987 de Sucesiones y Donaciones art. 3.1.b
Affects CompanyExpat · Non-residentIndividual
V0801-22 12 Apr 2022

90% Inheritance Tax reduction for rural land transfers is not applicable

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
explotación agraria prioritariatransmisión mortis causareducción de la base imponiblepatrimonio rústicosociedad agraria Ley 19/1995LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V2818-21 16 Nov 2021

No tax due on mortis causa transfers, but inter vivos transfers within four years are taxable

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
impuesto especial sobre medios de transporteexención por discapacidadtransmisión mortis causatransmisión inter vivosautoliquidación Ley 38/1992 de Impuestos EspecialesLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V2216-21 2 Aug 2021

Death of a trust settlor triggers inheritance tax via direct transfer

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
trusttransparencia fiscaltransmisión mortis causasettlorbeneficiario LISD — Ley 29/1987 de Sucesiones y Donaciones art. 3.1.aLISD — Ley 29/1987 de Sucesiones y Donaciones art. 5
Affects CompanyExpat · Non-residentIndividual
V3216-19 21 Nov 2019

No special tax payable on mortis causa transfer of vehicle exempt for disabled persons

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior
impuesto especial sobre determinados medios de transporteexencióntransmisión mortis causatransmisión inter vivosmatriculación Ley 38/1992 de Impuestos EspecialesLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual

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