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A taxpayer enquired whether transferring a property to their daughter through an improvement pact under Galician civil law is subject to Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that this transaction is considered a gratuitous transfer by reason of death and, therefore, does not generate any capital gain or loss.
Cuestión planteada Tributación de la operación en el Impuesto sobre la Renta de las Personas Físicas.
La transmisión de bienes mediante pacto de mejora tiene la consideración de transmisión lucrativa mortis causa para la aplicación del artículo 33.3.b) de la LIRPF. Este criterio se extiende a otros pactos sucesorios con efectos de presente de las distintas normativas forales. En estos supuestos, se estima que no existe ganancia o pérdida patrimonial sujeta al impuesto.
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