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V0593-24 ·9 April 2024 ·consulta-vinculante Medium impact
Tax

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

A taxpayer inquired whether the Aragonese tax reduction for lifetime transfers could be applied to a pact of present succession. The DGT ruled that these pacts constitute mortis causa acquisitions and therefore do not qualify for the reduction applicable to inter vivos transfers.

In 6 key points

How it affects those involved

Taxpayers planning succession through pacts of present succession cannot benefit from tax reductions intended for lifetime transfers, as these arrangements are legally classified as mortis causa acquisitions.

Lifecycle

2024-04-09PublishedPublished 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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