Back to index
V0123-22 24 January 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pacto sucesorio

Subrogation in succession agreements allows application of transitional regime for assets acquired before 1994

A query was raised regarding whether a beneficiary of a Galician succession agreement with present effects can subrogate into the position of the deceased to apply reduction coefficients. The DGT ruled that subrogation encompasses both the value and the date of acquisition, thereby allowing the transitional regime to be applied if the acquisition date precedes 1994.

The question raised

In the event of a transfer of assets by the beneficiary before the lapse of five years (or the death of the deceased), it is asked whether subrogation into the position of the deceased would allow for the application of the reduction coefficients of the ninth transitional provision of Law 35/2006.

The DGT's ruling

In transfers of assets acquired through succession agreements with present effects carried out after the entry into force of Law 11/2021, the beneficiary subrogates into the position of the deceased regarding the value and date of acquisition if the sale occurs before five years. By also subrogating into the date of acquisition, if such date is prior to December 31, 1994, the beneficiary may avail themselves of the transitional regime applicable to assets acquired prior to said date.

Book your free first meeting