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A couple asks whether transferring an industrial vessel to their children via a present succession pact in Aragon generates capital gains under IRPF. The DGT responds that no capital gain or loss arises as the transfer is a profitable transfer by reason of death.
Cuestión planteada Tributación en el Impuesto sobre la Renta de las Personas Físicas de la transmisión del inmueble mediante pacto sucesorio de presente y determinación del valor y fecha de adquisición aplicables en caso de que los instituidos transmitan el bien antes de transcurridos cinco años.
La transmisión de bienes mediante pacto sucesorio con transmisión de presente regulado en el Código del Derecho Foral de Aragón se considera comprendida en el artículo 33.3.b) de la LIRPF. Por tanto, no existe ganancia o pérdida patrimonial para los transmitentes. Si los beneficiarios transmiten el bien antes de cinco años desde el pacto o el fallecimiento, se subrogarán en el valor y fecha de adquisición de los causantes.
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