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The taxpayer inquired whether the transfer of shares through a Galician succession partition agreement is exempt from Personal Income Tax (IRPF). The DGT ruled that this agreement is considered a gratuitous transfer due to death, meaning no capital gain or loss is generated.
Question posed: Impact of the transfer on the taxpayer's Personal Income Tax (IRPF) liability.
The transfer of assets through the succession pact of separation under Galician Civil Law is considered a lucrative transfer due to death. Therefore, Article 33.3.b) of the Personal Income Tax Law (LIRPF) applies, establishing that no capital gain or loss exists. This criterion extends to other succession pacts with present effects under various regional laws.
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