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A taxpayer inquired whether the transfer of assets to their children through a succession partition agreement (under Galician civil law) is subject to Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that this agreement is considered a gratuitous transfer upon death; therefore, no capital gain or loss arises.
Cuestión planteada Tributación en el IRPF de la transmisión de bienes mediante la apartación.
La transmisión de bienes a través del pacto sucesorio de apartación regulado en la Ley 2/2006 de derecho civil de Galicia se considera una transmisión lucrativa por causa de muerte del contribuyente. En consecuencia, se aplica la excepción del artículo 33.3.b) de la Ley 35/2006, estimándose que no existe ganancia o pérdida patrimonial con ocasión de dicha transmisión.
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