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V1734-22 ·20 July 2022 ·consulta-vinculante Medium impact
Tax

Tax treatment of succession agreements in Catalonia: inheritance or gift depending on their nature

The applicant inquires about the taxation of a succession agreement under the Civil Code of Catalonia intended to anticipate the forced heirship share. The DGT clarifies that these agreements constitute titles of succession and that the transfer of assets during the donor's lifetime triggers the tax liability prematurely.

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2022-07-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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