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The taxpayer inquired whether transferring bare ownership of her property to her son through a Galician inheritance partition agreement is subject to Personal Income Tax (IRPF). The Directorate General for Tax Administration (DGT) ruled that this scenario is covered by the 'deceased's capital gains' exception.
Question posed: Personal Income Tax treatment of the transfer.
The transfer of assets through the succession agreement of 'apartación' regulated in Law 2/2006 of Galicia is considered a lucrative transfer due to death. Therefore, Article 33.3.b) of Law 35/2006 applies, estimating that no capital gain or loss exists for Personal Income Tax purposes. This criterion is based on the interpretation of the Supreme Court and the TEAC, which consider 'apartación' as a mortis causa acquisition.
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