MEDIUM
FISCAL Applicability of Article 33.3.b) LIRPF to cumulative inheritance under Catalan Civil Code
Technical details
Summary
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.