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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.
Cuestión planteada Si el hecho de reservarse el usufructo sobre las participaciones de la mencionada empresa familiar, y sobre los inmuebles de los que es titular, así como una gran parte del pleno dominio de las inversiones financieras de las que es titular (bienes que se atribuirán a su heredera/legatarios en el momento del fallecimiento del consultante), permite la aplicación de lo dispuesto en el artículo 33.3.b) de la Ley 35/2006.
La excepción de gravamen del artículo 33.3.b) de la Ley 35/2006 resulta aplicable al heredamiento cumulativo del artículo 431.19.2 del Código Civil de Cataluña. Esto permite estimar que no existe ganancia o pérdida patrimonial en la transmisión. No obstante, la aplicación depende de que se cumplan los requisitos de dicha figura según el Código Civil catalán.
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