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V2115-23 ·19 July 2023 ·consulta-vinculante Medium impact
Tax

No capital gains tax arises from the transfer of assets through a pact of succession by definition

The taxpayer inquires about the Personal Income Tax (IRPF) treatment of the transfer of a plot of land to her son through a pact of succession by definition. The DGT rules that these transfers are exempt from taxation and explains the rules regarding the subrogation of values.

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2023-07-19PublishedPublished 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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