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V0575-17 ·7 March 2017 ·consulta-vinculante Medium impact
Tax

Capital gains from asset transfers via partition agreements are not subject to Personal Income Tax (IRPF)

A taxpayer inquired whether the transfer of assets to their children through a succession partition agreement (under Galician civil law) is subject to Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that this agreement is considered a gratuitous transfer upon death; therefore, no capital gain or loss arises.

In 6 key points

How it affects those involved

This ruling clarifies that specific succession agreements under Galician civil law do not trigger capital gains tax for the recipient, as they are treated as transfers for no consideration due to death.

Lifecycle

2017-03-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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