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The taxpayer inquired whether the transfer of a plot of land to her son through a succession agreement with present effects is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that such transfers are considered gratuitous transfers by reason of death and are not subject to capital gains tax.
Cuestión planteada Tributación en el IRPF de la transmisión.
La transmisión de bienes mediante pactos sucesorios con efectos de presente, como la 'definición' mallorquina, se considera una transmisión lucrativa por causa de muerte. Por tanto, se aplica la exclusión de gravamen del artículo 33.3.b) de la Ley del IRPF, estimándose que no existe ganancia o pérdida patrimonial. Este criterio se extiende a otros pactos sucesorios de normativas forales distintos a la apartación gallega.
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