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V2397-16 ·1 June 2016 ·consulta-vinculante Medium impact
Tax

Succession agreements of 'definition' qualify as mortis causa transfers for IIVTNU tax relief

A query was raised regarding whether a succession agreement of 'definition' in the Balearic Islands, whereby property is transferred to a child in exchange for waiving their forced heirship rights, allows for the application of the 95% IIVTNU tax relief. The DGT ruled that this agreement constitutes a mortis causa legal transaction and, therefore, is eligible for the tax reliefs provided for such transfers.

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2016-06-01PublishedPublished 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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