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MEDIUM
FISCAL

No liable for IRPF: income from succession improvement pact

V0775-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0775-25
Published
5 May 2025

Summary

The consultant asks whether income received in 2024 under a succession improvement agreement should be declared in IRPF. The DGT responds that, as it is subject to the Inheritance and Gift Tax, it is excluded from IRPF.

In 6 key points

Lifecycle

2025-05-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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