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The taxpayer inquired whether transferring investment funds and shares to their children through an improvement pact under Galician civil law triggers capital gains tax. The Directorate General for Taxes (DGT) ruled that, as it is a succession pact, it is considered a gratuitous transfer mortis causa, and therefore no capital gain or loss arises for Personal Income Tax purposes.
This ruling clarifies that assets transferred through specific civil law improvement pacts are treated as gratuitous transfers rather than taxable sales, exempting the transferor from capital gains tax.
The tax team reviews your specific situation.
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