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The taxpayer inquired whether transferring assets to descendants through a succession agreement of definition (Balearic civil law) is subject to Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that these transfers are considered gratuitous transfers by reason of death and, therefore, do not generate capital gains or losses.
Question posed: Taxation in the Personal Income Tax (IRPF) regarding the transfer.
The transfer of assets through succession agreements regulated under regional laws is considered a lucrative transfer due to death. Therefore, the tax exclusion provided in Article 33.3.b) of the Personal Income Tax Law (LIRPF) applies, as it is estimated that no capital gain or loss exists. This criterion extends to succession agreements other than the Galician 'apartación' existing under various regional laws.
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