Skip to content
V0781-18 ·21 March 2018 ·consulta-vinculante Medium impact
Tax

Succession agreements under Catalan civil law are subject to Inheritance Tax upon death

A query was raised regarding whether a succession agreement under Catalan civil law constitutes a transmission by reason of death. The DGT ruled that it does, as it represents a lucrative acquisition by way of succession.

In 6 key points

Lifecycle

2018-03-21PublishedPublished 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