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The consultant asks whether a cumulative inheritance pact under Catalan Civil Code allows exemption from capital gains tax under IRPF. The DGT confirms that this tax exemption applies to this legal arrangement.
Question posed: Whether the act of reserving the usufruct over the shares of the aforementioned family company, and over the real estate of which they are the owner, as well as a large part of the full ownership of the financial investments of which they are the owner (assets that will be attributed to their heir/legatees at the time of the consultant's death), allows for the application of the provisions of Article 33.3.b) of Law 35/2006.
The tax exemption provided in Article 33.3.b) of Law 35/2006 is applicable to the cumulative inheritance under Article 431.19.2 of the Civil Code of Catalonia. This allows for the estimation that no capital gain or loss occurs in the transfer. However, application is subject to the fulfillment of the requirements of said legal figure according to the Catalan Civil Code.
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