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The consultant asks whether income received in 2024 under a succession improvement agreement should be declared in IRPF. The DGT responds that, as it is subject to the Inheritance and Gift Tax, it is excluded from IRPF.
Cuestión planteada Obligatoriedad de indicar en el IRPF una cantidad de dinero percibida en 2024 por pacto sucesorio de mejora.
La transmisión de bienes por un ascendiente mediante un pacto de mejora regulado en la Ley de Derecho Civil de Galicia constituye una operación sujeta al Impuesto sobre Sucesiones y Donaciones. Según la normativa, un mismo incremento de patrimonio no puede tributar simultáneamente por el Impuesto sobre Sucesiones y Donaciones y por el IRPF. Por tanto, la sujeción al impuesto sucesorio excluye la sujeción al IRPF, no procediendo incluir dicha cantidad en la autoliquidación de este último.
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