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V2593-21 ·25 October 2021 ·consulta-vinculante Medium impact
Tax

No capital gains or losses on asset transfers via succession pacts with present effects

A query was raised regarding whether the transfer of assets through a succession pact of definition (a succession pact with present effects) is exempt from Personal Income Tax (IRPF). The DGT has determined that these transfers are considered lucrative by reason of death and, therefore, do not generate any capital gains or losses.

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Lifecycle

2021-10-25PublishedPublished 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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