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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.
Cuestión planteada En caso de transmisión de los bienes por el beneficiario antes del transcurso de los cinco años (o del fallecimiento del causante), se pregunta si la subrogación en la posición del causante permitiría la aplicación de los coeficientes de reducción de la disposición transitoria novena de la Ley 35/2006.
En transmisiones de bienes adquiridos por pactos sucesorios con efectos de presente realizadas tras la entrada en vigor de la Ley 11/2021, el beneficiario se subroga en la posición del causante en cuanto al valor y fecha de adquisición si vende antes de cinco años. Al subrogarse también en la fecha de adquisición, si esta es anterior al 31 de diciembre de 1994, el beneficiario podrá acogerse al régimen transitorio aplicable a elementos patrimoniales adquiridos con anterioridad a dicha fecha.
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