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A taxpayer inquired whether transferring a property to their child through a succession agreement of partition (under Galician civil law) is exempt from Income Tax (IRPF). The Directorate General for Taxes (DGT) has revised its previous stance, ruling that these transfers are indeed considered to occur by reason of death and therefore do not trigger capital gains tax.
Cuestión planteada Posible aplicación de lo dispuesto en el artículo 33.3,b) de la Ley 35/2006.
La transmisión de bienes a través del pacto sucesorio de apartación regulado en la Ley 2/2006 de derecho civil de Galicia se incluye en el ámbito del artículo 33.3.b) de la Ley 35/2006. Por tanto, se estima que no existe ganancia o pérdida patrimonial con ocasión de estas transmisiones lucrativas. La DGT modifica su criterio previo para alinearse con la jurisprudencia que considera la apartación como una adquisición mortis causa.
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