Skip to content
V0381-25 ·20 March 2025 ·consulta-vinculante Medium impact
Tax

Applicability of Article 33.3.b) LIRPF to cumulative inheritance under Catalan Civil Code

The consultant asks whether a cumulative inheritance pact under Catalan Civil Code allows exemption from capital gains tax under IRPF. The DGT confirms that this tax exemption applies to this legal arrangement.

In 6 key points

How it affects those involved

The exemption from capital gains tax applies to cumulative inheritance under Catalan Civil Code through a succession pact.

Lifecycle

2025-03-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact