Skip to content
V2493-19 ·17 September 2019 ·consulta-vinculante Medium impact
Tax

Succession agreements are taxed upon death even if asset transfers occur during lifetime

A query was raised regarding whether the transfer of assets through a succession agreement of cumulative inheritance is considered a mortis causa transfer. The DGT ruled that these agreements constitute succession titles and are taxed under the taxable event of inheritance or legacy.

In 6 key points

Lifecycle

2019-09-17PublishedPublished 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