Skip to content
V1233-20 ·4 May 2020 ·consulta-vinculante Medium impact
Tax

No capital gains tax applies to IRPF on asset transfers via inheritance partition agreements

The taxpayer inquired whether transferring bare ownership of her property to her son through a Galician inheritance partition agreement is subject to Personal Income Tax (IRPF). The Directorate General for Tax Administration (DGT) ruled that this scenario is covered by the 'deceased's capital gains' exception.

In 6 key points

How it affects those involved

This ruling clarifies that specific inheritance-based transfers under Galician civil law do not trigger capital gains tax for the transferor, providing legal certainty for succession planning.

Lifecycle

2020-05-04PublishedPublished 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